STATE OF TENNESSEE - TN Comptroller...DIVISION OF COUNTY AUDIT SUITE 1500 JAMES K. POLK STATE OFFICE BUILDING NASHVILLE, TENNESSEE 37243-1402 PHONE (615) 401 -7841 July 11, 2011 To

STATE OF TENNESSEE

REVIEW OF FUNDS ADMINISTERED BY DISTRICT ATTORNEYS GENERAL

AND JUDICIAL DISTRICT DRUG TASK FORCES

FIRST THROUGH THIRTY-FIRST JUDICIAL DISTRICTS

FOR THE YEAR ENDED JUNE 30, 2010

REVIEW OF FUNDS

ADMINISTERED BY DISTRICT ATTORNEYS GENERAL

AND

JUDICIAL DISTRICT DRUG TASK FORCES

FIRST THROUGH THIRTY-FIRST JUDICIAL DISTRICTS

FOR THE YEAR ENDED JUNE 30, 2010

COMPTROLLER OF THE TREASURY JUSTIN P. WILSON

DEPARTMENT OF AUDIT RICHARD V. NORMENT

Assistant to the Comptroller

DIVISION OF COUNTY AUDIT JAMES R. ARNETTE

Director

This report is available at www.tn.gov/comptroller

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TABLE OF CONTENTS

Page(s) Review Highlights 7-8 INTRODUCTORY SECTION 9 Transmittal Letter 10 Roster of District Attorneys General 11-14 Introduction 15-18 FINDINGS, RECOMMENDATIONS, AND FINANCIAL SECTION 19 First Judicial District 20

Findings and Recommendations 21-22 Balance Sheet 23 Summary of Financial Operations 24-25

Second Judicial District 26

Findings and Recommendations 27 Balance Sheet 28 Summary of Financial Operations 29-30

Third Judicial District 31


Fourth Judicial District 36


Fifth Judicial District 42


Sixth Judicial District 47

Findings and Recommendations 48 Balance Sheet 49 Summary of Financial Operations 50

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Page(s) Seventh Judicial District 51


Eighth Judicial District 55


Ninth Judicial District 60


Tenth Judicial District 65

Findings and Recommendations 66-67 Balance Sheet 68 Summary of Financial Operations 69-70

Eleventh Judicial District 71


Twelfth Judicial District 75


Thirteenth Judicial District 79


Fourteenth Judicial District 83


Fifteenth Judicial District 88


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Page(s) Sixteenth Judicial District 92


Seventeenth Judicial District 96


Eighteenth Judicial District 101


Nineteenth Judicial District 106


Twentieth Judicial District 111


Twenty-first Judicial District 117


Twenty-second Judicial District 122


Twenty-third Judicial District 127


Twenty-fourth Judicial District 132


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Page(s) Twenty-fifth Judicial District 137


Twenty-sixth Judicial District 142


Twenty-seventh Judicial District 146


Twenty-eighth Judicial District 152


Twenty-ninth Judicial District 156


Thirtieth Judicial District 160


Thirty-first Judicial District 165


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Review Highlights

Review of Funds Administered by District Attorneys General

and Judicial District Drug Task Forces

First through Thirty-first Judicial Districts For the Year Ended June 30, 2010

Scope

Our review included an examination of funds administered by the district attorneys general for the year ended June 30, 2010. In addition, our review included an examination of judicial districts’ drug task force funds administered by the task forces’ boards of directors for the year ended June 30, 2010.

Results Seven judicial districts had findings. We reviewed these findings and recommendations with the district attorneys general and representatives of the drug task forces. Details of these findings, recommendations, and management’s responses, as a result of our review, are presented in the Findings, Recommendations, and Financial Section of this report. The following are summaries of the findings from our review: FIRST JUDICIAL DISTRICT ♦ Adequate documentation was not maintained to support confidential expenditures. ♦ Records for seized cash and personal property were not properly maintained and

reconciled. ♦ Several items of equipment were not accounted for properly. TENTH JUDICIAL DISTRICT ♦ The former Drug Task Force director received duplicate payments for travel. ♦ Most credit card purchases were not adequately documented. ♦ Deficiencies were noted in payments made for travel. TWELFTH JUDICIAL DISTRICT ♦ The board of directors did not assume sufficient oversight responsibility.

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THIRTEENTH JUDICIAL DISTRICT ♦ Quarterly program income summary reports were not filed in a timely manner. FIFTEENTH JUDICIAL DISTRICT ♦ Items valued at $642 were stolen from the Drug Task Force.

EIGHTEENTH JUDICIAL DISTRICT ♦ Confidential funds were used for nonconfidential purchases. ♦ TWENTY-FOURTH JUDICIAL DISTRICT

Findings and recommendations for the Twenty-fourth Judicial District will be subsequently released in a separate report pending the conclusion of a special investigation.

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INTRODUCTORY SECTION

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STATE OF TENNESSEE COMPTROLLER OF THE TREASURY

DEPARTMENT OF AUDIT DIVISION OF COUNTY AUDIT

SUITE 1500 JAMES K. POLK STATE OFFICE BUILDING

NASHVILLE, TENNESSEE 37243-1402 PHONE (615) 401-7841

July 11, 2011 To the Members of the General Assembly of the State of Tennessee, and The Honorable Bill Haslam, Governor of the State of Tennessee Ladies and Gentlemen: Transmitted herewith is our review of funds administered by District Attorneys General and Judicial District Drug Task Forces for the year ended June 30, 2010, for the first through the thirty-first judicial districts of the State of Tennessee. A separate review was conducted in each of the 31 judicial districts of the funds administered by the District Attorneys General and Judicial District Drug Task Forces. The results of our reviews of the judicial districts are presented in this report. A copy of this report has been forwarded to the district attorneys general of the 31 judicial districts and to various other state and local government officials. Very truly yours,

Justin P. Wilson Comptroller of the Treasury JPW/sb

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State of Tennessee Roster of District Attorneys General June 30, 2010 Judicial District

Counties Included in Judicial District

District Attorney General

First Carter Tony Clark Johnson Unicoi Washington Second Sullivan H. Greeley Wells Third Greene C. Berkeley Bell Hamblen Hancock Hawkins Fourth Cocke James Dunn Grainger Jefferson Sevier Fifth Blount Mike Flynn Sixth Knox Randall Nichols Seventh Anderson David Clark Eighth Campbell William Paul Phillips Claiborne Fentress Scott Union Ninth Loudon Russell Johnson Meigs Morgan Roane Tenth Bradley Steven Bebb McMinn Monroe Polk

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State of Tennessee Roster of District Attorneys General (Cont.) Judicial District



Eleventh Hamilton Bill Cox Twelfth Bledsoe J. Michael Taylor Franklin Grundy Marion Rhea Sequatchie Thirteenth Clay Randall York Cumberland DeKalb Overton Pickett Putnam White Fourteenth Coffee C. Michael Layne Fifteenth Trousdale Tom P. Thompson, Jr. Jackson Macon Smith Wilson Sixteenth Cannon William C. Whitesell Rutherford Seventeenth Bedford Charles Crawford Lincoln Marshall Moore Eighteenth Sumner Lawrence Ray Whitley Nineteenth Montgomery John W. Carney Robertson

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Twentieth Davidson Victor S. Johnson, III Twenty-first Hickman Kim Helper Lewis Perry Williamson Twenty-second Giles Mike Bottoms Lawrence Maury Wayne Twenty-third Cheatham Dan M. Alsobrooks Dickson Houston Humphreys Stewart Twenty-fourth Benton Hansel McCadams Carroll Decatur Hardin Henry Twenty-fifth Fayette D. Michael Dunavant Hardeman Lauderdale McNairy Tipton Twenty-sixth Chester James G. Woodall Henderson Madison Twenty-seventh Obion Thomas A. Thomas Weakley Twenty-eighth Crockett Garry Brown Gibson Haywood

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Twenty-ninth Dyer C. Phillip Bivens Lake Thirtieth Shelby William L. Gibbons Thirty-first Van Buren Lisa Zavogiannis Warren

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INTRODUCTION

This is a report of our review of funds administered by District Attorneys General and Judicial District Drug Task Forces for the year ended June 30, 2010, for the first through the thirty-first judicial districts of the State of Tennessee. A separate review was conducted in each of the 31 judicial districts of the funds administered by the District Attorneys General and Judicial District Drug Task Forces. The results of our reviews of the judicial districts are presented in this report.

BACKGROUND

Each judicial district comprises from one to seven counties. Main offices are generally in the county where the district attorney general resides, with branch offices located in other counties. The district attorneys general had funds on deposit with some county trustees included in the respective judicial districts. The county trustees had one or more of the following types of funds on deposit: District Attorney General, Drug Task Force, Federal Asset Forfeiture, Metro/County Appropriations, Mediation Services, and Others. District Attorney General Fund The District Attorney General Fund is used primarily to account for fees received from violating the Fraud and Economic Crimes Prosecution Act of 1984. In addition, this fund accounts for other sources of revenues received by the District Attorneys General, such as: grants, investment income, miscellaneous refunds, contributions, and other local revenues. Drug Task Force Fund Some judicial districts have established multi-jurisdictional drug task forces under the leadership of the district attorneys general. These drug task forces were created by contract (mutual aid agreement) between the participating district attorneys general and city and county governments, and were approved by their respective legislative bodies. Each judicial district drug task force, which generally includes sheriffs and police chiefs of participating law enforcement agencies within each judicial district, is governed by a board of directors. Drug task force funds should be deposited with the county trustee in the county of each district attorney general’s residence or another county designated by the district attorney general. The county trustees should credit these funds to the Judicial District Drug Fund. All nonconfidential financial operations should be expended through these Judicial District Drug funds under the administration of the county mayors/executives. The directors of the drug task forces should submit requisitions to the county mayors/executives for goods and services, which would then be obtained through the county's purchasing system. Cash transactions for confidential funds should be requisitioned and disbursed under the supervision of each drug task force director and chairman.

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Federal Asset Forfeiture Fund In 1984, the United States Department of Justice enacted the Comprehensive Crime Control Act, which gave the Office of U.S. Attorney General the authority to share federally forfeited property with cooperating state and local law enforcement agencies. The three primary goals of the Justice Department’s forfeiture program are 1) to punish and deter criminal activity by depriving criminals of property used for or acquired through illegal activities; 2) to enhance cooperation among federal, state, and local law enforcement agencies through equitable sharing of assets recovered through the program; and 3) to procure revenues to enhance forfeitures and strengthen law enforcement. Through an agreement with the United States Department of Justice and the Drug Enforcement Administration (DEA), the Office of District Attorney General of the Thirtieth Judicial District is participating in this forfeiture program. Under this agreement, the District Attorney General’s Office has assigned to the Drug Task Force (DTF) an officer who is under the direct supervision and control of DEA supervisory personnel. Upon request by the District Attorney General’s Office, DEA reimburses for overtime payments made to the officer assigned to the DTF. The District Attorney General’s Office deposits these reimbursements with the Shelby County financial director, who channels the funds through Shelby County’s General Fund. Also, under this agreement, the District Attorney General’s Office requests from DEA its share of property recovered through joint law enforcement activities in which the officer assigned to the DTF participates. Payments received are deposited with the Shelby County Trustee’s Office into the U.S. District Attorney General Federal Asset Forfeiture Fund. Pursuant to the Department of Justice’s policy, funds made available through this program must be used by the District Attorney General’s Office for law enforcement purposes. Through an agreement with the Internal Revenue Service, the Office of District Attorney General of the Twentieth Judicial District also participates in the forfeiture program. Payments received by the Twentieth Judicial District are deposited to a separate fund in Metro-Nashville Davidson County and must be used for law enforcement purposes. Metro/County Appropriations Fund The Metro/County Appropriations Fund consists of funds appropriated by the counties and cities in the Twentieth and Twenty-third Judicial Districts. Mediation Services Fund The Mediation Services Fund consists of funds received from a one dollar litigation tax that is assessed on all cases in the General Sessions and Juvenile Courts in Davidson County and other appropriations received by the Twentieth Judicial District for the support and operation of victim-offender mediation centers. Methamphetamine Task Force Fund (closed during the year) In prior years, the Thirteenth Judicial District maintained the Methamphetamine Task Force Fund, which consisted of grant funds passed through Tennessee Technological University and other grant income. Effective July 1, 2009, the judicial district turned over

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this fund to Putnam County who accounts for the monies in an agency fund for Tennessee Technological University. Other Funds Other funds in the Thirtieth Judicial District consist of funds raised from contributions from the City of Memphis to enhance a witness protection program (Witness Relocation Fund), donations received from various groups to promote initiatives to increase the quality of life in certain communities located in Shelby County (Broken Window Fund), and certain forfeited funds (White Collar Crime Fund).

BASIS OF ACCOUNTING The various governmental funds are accounted for using the modified accrual basis of accounting.

FINANCIAL SUMMARY Total revenues and expenditures of these funds for the 31 judicial districts, as well as beginning and ending balances for the year examined, are presented below:

OtherBalance Financing Balance

Funds 7-1-09 Revenues Expenditures Sources (Uses) 6-30-10

District Attorney General $ 2,100,422 $ 1,309,923 $ (1,011,625) $ (61,852) $ 2,336,868Drug Task Force 15,534,874 10,111,766 (11,668,100) (188,991) 13,789,549Federal Asset Forfeiture 17,548 113,666 (96,606) 0 34,608Metro/County Appropriations 103,916 720,996 (5,299,483) 4,578,898 104,327Mediation Services 233,278 89,084 (149,130) 0 173,232Methamphetamine Task Force 17,979 0 0 (17,979) 0Other 168,003 281,564 (372,133) (704) 76,730

Total $ 18,176,020 $ 12,626,999 $ (18,597,077) $ 4,309,372 $ 16,515,314

Separate schedules of all funds available and expended for each judicial district are included in the Findings, Recommendations, and Financial Section of this report. In addition to the above-noted revenues, some counties and cities appropriate and expend funds to benefit the judicial districts. The amounts of these funds expended that are channeled through the counties’ accounting systems are noted in the following table. Amounts expended by cities to benefit the judicial districts are not included, but may be obtained from the respective city governments.

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Judicial District Contributing County

Second Sullivan $ 276,106Third Greene 4,699" Hancock 10,460Fourth Sevier 52,441Sixth Knox 2,555,965Seventh Anderson 33,247Eighth Campbell 21,573" Claiborne 26,048" Scott 32,834Ninth Roane 39,985Eleventh Hamilton 835,329Sixteenth Rutherford 65,362Eighteenth Sumner 3,600Nineteenth Montgomery 70,144" Robertson 4,800Twentieth Davidson 5,232,724 *Twenty-second Maury 2,500Twenty-third Dickson 18,000 *" Cheatham 13,500 *" Houston 2,585 *" Humphreys 6,000 *" Stewart 2,585 *Twenty-sixth Madison 82,590Twenty-seventh Weakley 32,219Thirtieth Shelby 8,520,464

Total $ 17,945,760

CountyAppropriation

* These appropriations are also reflected in the Metro/County Appropriations Fund in the

financial summary table presented on the preceding page.

SCOPE The reviews include an examination of funds administered by the district attorneys general for the year ended June 30, 2010. In addition, the reviews include an examination of the administration of judicial district drug task force funds by the Drug Task Forces’ Boards of Directors for the year ended June 30, 2010. Our reviews consisted of tests of records and auditing procedures that we considered necessary in the circumstances. Findings and recommendations, as a result of our reviews, are presented in the Findings, Recommendations, and Financial Section of this report. Six judicial districts had material findings. We reviewed these findings and recommendations with the district attorneys general and representatives of the Drug Task Forces to provide an opportunity for their response. The written responses from the District Attorney Generals and/or Drug Task Force Directors of the Thirteenth and Eighteenth Judicial Districts are included in this report. Other officials made oral responses; however, these oral responses have not been included in this report. Findings and recommendations for the Twenty-fourth Judicial District will be subsequently released in a separate report pending the conclusion of a special investigation.

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FINDINGS, RECOMMENDATIONS AND FINANCIAL SECTION

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FIRST JUDICIAL DISTRICT

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FIRST JUDICIAL DISTRICT FINDING 10.01 ADEQUATE DOCUMENTATION WAS NOT MAINTAINED TO

SUPPORT CONFIDENTIAL EXPENDITURES The following deficiencies were noted in the documentation maintained to support confidential expenditures of the Drug Task Force (DTF):

A. In some instances, the DTF director could not locate the Tennessee Bureau of Investigation’s (TBI) lab reports that are used to support the disbursements made from confidential funds for undercover drug purchases. In 11 of the 56 disbursements selected for testing, the director could not locate these lab reports. In two of the 11 instances, the entire case files were not located.

B. Payments to confidential informants were recorded on agents’ activity logs

and supported with signed documentation. However, the payments were not always properly posted to confidential informant payment history logs. Deficiencies included: (1) payments that were posted to payment history logs had no corresponding date or case number noted, (2) payments for "future deals" were not posted to the payment history logs, (3) certain payment history logs could not be located, (4) certain payment amounts per the agents’ activity logs were posted to the payment history logs; however, the case numbers did not match, (5) the transaction date per the agents’ activity logs and payment history logs varied by as much as 91 days, and (6) in one instance, the payment amount recorded on the history log differed with the agent’s activity log by $200.

RECOMMENDATION All confidential expenditures should be properly documented. TBI lab reports should be maintained to support the disbursement of funds for drug purchases. Case files should be maintained to support all cases developed. Confidential informant payment history logs should be properly maintained and periodically reconciled with the agents’ activity logs.

_________________________ FINDING 10.02 RECORDS FOR SEIZED CASH AND PERSONAL PROPERTY

WERE NOT PROPERLY MAINTAINED AND RECONCILED The June 30, 2010, Drug Task Force (DTF) Operations Summary Report reflected a balance of $101,825.22, which represented seized cash that had not been awarded to the DTF by the Tennessee Department of Safety. DTF personnel maintain detailed logs of cash seized from defendants. However, DTF personnel did not reconcile these detailed logs with the balance reflected on the Operations Summary Reports and did not update the detailed logs to reflect the final disposition of the seized cash. Our review of these detailed cash seizure logs disclosed that the Operations Summary Report was overstated by $69,618.62. The remaining balance of the seized cash as of June 30, 2010, totaling $32,206.60 is reflected as Due to Litigants, Heirs, and Others in this report.

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It should be noted that subsequent to June 30, 2010, the DTF was required to return several items they had seized back to defendants because the DTF did not properly file the required documentation with the Tennessee Department of Safety. These items included cash of $4,120, vehicles, and computers. In addition, numerous items including vehicles, safes, and cell phones were discovered to be on hand that had no documentation as to which cases the items were related. On December 14, 2010, an interim DTF director was appointed to replace the acting director. The newly appointed interim director implemented a policy requiring all documentation related to seizures be filed within five days from the date of seizure. RECOMMENDATION Detailed inventory records for seizures of cash and personal property should be properly maintained and reconciled. Required documentation related to the seizures should be filed properly and promptly with the appropriate agency.

_________________________ FINDING 10.03 SEVERAL ITEMS OF EQUIPMENT WERE NOT ACCOUNTED

FOR PROPERLY The Drug Task Force (DTF) could not account for 15 items of equipment listed on their inventory. Employees of the DTF noted these items as “Reported Missing 11/19/10”. Some of the missing items noted include: compact disk player, speakers, recorders, receivers, camera, deskjet printer, and computer monitor. Generally accepted accounting principles require accountability for all DTF-owned assets, such as equipment, furniture, and vehicles. RECOMMENDATION Internal controls over equipment should be strengthened. The inventory of equipment should include the agent’s name with the equipment assigned, and the equipment should be periodically verified by management. Management should investigate the missing equipment and determine its disposition.

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District Attorney GeneralFirst Judicial DistrictBalance SheetJune 30, 2010

District DrugAttorney Task TotalGeneral Force All

Fund Fund Funds

ASSETS

Cash:Cash on Hand $ 0 $ 4,195 $ 4,195Cash in Bank 0 10,957 10,957

Equity in Pooled Cash and Investments:Cash with Trustee 48,485 136,038 184,523

Accounts Receivable 0 1,930 1,930Due from Other Governments 2,650 43,899 46,549

Total Assets $ 51,135 $ 197,019 $ 248,154

LIABILITIES AND FUND BALANCES

Liabilities Due to Other Funds $ 9,606 $ 21,794 $ 31,400 Due to State of Tennessee 0 15,842 15,842 Due to Litigants, Heirs, and Others 0 32,207 32,207Total Liabilities $ 9,606 $ 69,843 $ 79,449

Fund Balances Unreserved:

Undesignated $ 41,529 $ 127,176 $ 168,705

Total Liabilities and Fund Balances $ 51,135 $ 197,019 $ 248,154

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District Attorney GeneralFirst Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010

District Drug Attorney Task TotalGeneral Force All

Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 50,397 $ 0 $ 50,397Drug Control Fines 0 51,874 51,874Drug Task Force Forfeitures and Seizures 0 116,989 116,989Proceeds from Confiscated Property 0 58,605 58,605Investment Income 0 1,785 1,785Miscellaneous Refunds 203 11,973 12,176Contributions and Gifts 0 39,375 39,375Asset Forfeiture Funds 0 1,890 1,890Drug Task Force Grant 0 72,000 72,000

Total Revenues $ 50,600 $ 354,491 $ 405,091

Expenditures Salary Supplements $ 0 $ 12,042 $ 12,042 Clerical Personnel 17,478 22,368 39,846

In-Service Training 350 0 350Other Fringe Benefits 1,337 19,346 20,683Bank Charges 0 195 195Communication 0 13,039 13,039Contracts with Government Agencies 0 34,520 34,520Confidential Drug Enforcement Payments 0 102,142 102,142Dues and Memberships 3,345 1,050 4,395Freight Expenses 0 72 72Maintenance Agreements 0 850 850Maintenance and Repair Services - Vehicles 0 207 207Postal Charges 0 658 658Rentals 0 12,176 12,176Towing Services 0 1,120 1,120Travel 2,570 5,436 8,006Remittance of Revenues Collected 0 37,948 37,948Other Contracted Services 0 7,333 7,333Electricity 0 1,725 1,725Gasoline 0 11,014 11,014

(Continued)

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District Attorney GeneralFirst Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Law Enforcement Supplies $ 0 $ 9,348 $ 9,348Office Supplies 387 4,675 5,062Other Supplies and Materials 729 3,666 4,395Building and Contents Insurance 0 1,438 1,438Trustee's Commission 477 1,832 2,309Other Charges 0 1,474 1,474

Total Expenditures $ 26,673 $ 305,674 $ 332,347

Net Change in Fund Balances $ 23,927 $ 48,817 $ 72,744

Fund Balances, July 1, 2009 17,602 78,359 95,961

Fund Balances, June 30, 2010 $ 41,529 $ 127,176 $ 168,705

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SECOND JUDICIAL DISTRICT

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SECOND JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

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District Attorney GeneralSecond Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS


Equity in Pooled Cash and Investments:Cash with Trustee 15,643 112,678 128,321Cash with Clerks, Register, and Sheriff 1,298 114 1,412

Due from Other Governments 0 9,549 9,549

Total Assets $ 16,941 $ 199,231 $ 216,172


Liabilities Due to Litigants, Heirs, and Others $ 0 $ 41,028 $ 41,028


Undesignated $ 16,941 $ 158,203 $ 175,144


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District Attorney GeneralSecond Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 18,311 $ 0 $ 18,311Drug Control Fines 0 2,614 2,614Drug Task Force Forfeitures and Seizures 0 94,638 94,638Miscellaneous Refunds 0 740 740Other Local Revenues 0 28,000 28,000Drug Task Force Grant 0 83,453 83,453

Total Revenues $ 18,311 $ 209,445 $ 227,756

ExpendituresSalary Supplements $ 0 $ 18,980 $ 18,980Secretary(s) 0 25,904 25,904Other Fringe Benefits 0 6,650 6,650Audit Services 0 5,926 5,926Communication 96 2,741 2,837Contracts with Government Agencies 0 13,618 13,618Contracts with Private Agencies 0 720 720Data Processing Services 7 0 7Confidential Drug Enforcement Payments 0 26,467 26,467Dues and Memberships 2,545 1,250 3,795Janitorial Services 1,800 0 1,800Licenses 139 0 139Maintenance and Repair Services - Vehicles 0 6,544 6,544Postal Charges 0 957 957Printing, Stationery, and Forms 808 385 1,193Rentals 0 10,800 10,800

Towing Services 0 585 585Travel 3,745 7,826 11,571Tuition 3,030 2,190 5,220Other Contracted Services 76 0 76Custodial Supplies 0 49 49

(Continued)

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District Attorney GeneralSecond Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Data Processing Supplies $ 0 $ 6,852 $ 6,852Equipment Parts - Light 0 131 131Gasoline 0 14,678 14,678Law Enforcement Supplies 0 13,404 13,404Library Books/Media 2,676 0 2,676Office Supplies 0 1,936 1,936Uniforms 0 1,009 1,009Utilities 0 2,708 2,708Other Supplies and Materials 24 771 795Building and Contents Insurance 0 2,855 2,855Premiums on Corporate Surety Bond 0 200 200Trustee's Commission 177 900 1,077Other Charges 0 556 556Law Enforcement Equipment 0 487 487Motor Vehicles 0 17,065 17,065Office Equipment 0 287 287





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THIRD JUDICIAL DISTRICT

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THIRD JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

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District Attorney GeneralThird Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS


Equity in Pooled Cash and Investments:Cash with Trustee 161,336 1,085 162,421Cash with Clerks, Register, and Sheriff 707 398 1,105

Due from Other Governments 2,897 2,881 5,778

Total Assets $ 164,940 $ 46,291 $ 211,231


Liabilities Accounts Payable $ 16 $ 4,364 $ 4,380 Due to Litigants, Heirs, and Others 0 36,251 36,251Total Liabilities $ 16 $ 40,615 $ 40,631

Fund BalancesUnreserved:

Undesignated $ 164,924 $ 5,676 $ 170,600


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District Attorney GeneralThird Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 50,200 $ 25 $ 50,225Drug Control Fines 0 10,306 10,306Drug Task Force Forfeitures and Seizures 0 13,236 13,236Proceeds from Confiscated Property 0 49,551 49,551Investment Income 0 23 23Drug Task Force Grant 0 88,097 88,097Insurance Recovery 0 4,769 4,769

Total Revenues $ 50,200 $ 166,007 $ 216,207

ExpendituresSalary Supplements $ 0 $ 21,400 $ 21,400Clerical Personnel 0 27,206 27,206Jury and Witness Fees 1,683 0 1,683Other Fringe Benefits 0 8,372 8,372Communication 677 13,936 14,613Contributions 0 143 143Confidential Drug Enforcement Payments 0 16,492 16,492Dues and Memberships 645 300 945Maintenance & Repair Services - Vehicles 0 7,919 7,919Postal Charges 0 669 669Rentals 0 343 343Travel 3,671 1,286 4,957Tuition 2,300 0 2,300Remittance of Revenues Collected 0 12,562 12,562Other Contracted Services 2,386 9,189 11,575Equipment and Machinery Parts 0 6,478 6,478Garage Supplies 0 645 645Gasoline 0 17,765 17,765Office Supplies 160 8,485 8,645Periodicals 162 0 162

(Continued)

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District Attorney GeneralThird Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Other Supplies and Materials $ 0 $ 180 $ 180Premium on Corporate Surety Bonds 0 175 175Other Charges 0 44 44Law Enforcement Equipment 0 935 935Office Equipment 6,147 0 6,147Motor Vehicles 0 14,445 14,445


Net Change in Fund Balances $ 32,369 $ (2,962) $ 29,407



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FOURTH JUDICIAL DISTRICT

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FOURTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

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District Attorney GeneralFourth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS



Accounts Receivable 0 61,745 61,745Due from Other Government 694 10,924 11,618

Total Assets $ 26,726 $ 540,673 $ 567,399



Fund Balances Reserved for Encumbrances $ 850 $ 0 $ 850 Unreserved:

Undesignated 25,876 470,211 496,087Total Fund Balances $ 26,726 $ 470,211 $ 496,937


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District Attorney GeneralFourth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 31,187 $ 0 $ 31,187Drug Control Fines 0 48,280 48,280Drug Task Force Forfeitures and Seizures 0 114,278 114,278Proceeds from Confiscated Property 0 61,745 61,745Miscellaneous Refunds 0 162 162Investment Income 0 3,559 3,559ARRA Grant #1 0 87,320 87,320Drug Task Force Grant 0 81,015 81,015Asset Forfeitures Funds 0 13,230 13,230Other Direct Federal Revenue 0 11,503 11,503Contributions and Gifts 500 0 500

Total Revenues $ 31,687 $ 421,092 $ 452,779

ExpendituresSupervisor/Director $ 0 $ 47,680 $ 47,680Clerical Personnel 0 36,430 36,430In-Service Training 4,841 0 4,841Other Fringe Benefits 0 27,712 27,712Advertising 0 110 110Audit Services 0 1,777 1,777Communication 6,616 6,641 13,257Confidential Drug Enforcement Payments 0 38,915 38,915Dues and Memberships 345 0 345Licenses 0 54 54Maintenance Agreements 0 588 588Maintenance and Repair Services - Equipment 0 125 125Maintenance and Repair Services - Office Equipment 0 276 276Maintenance and Repair Services - Vehicles 0 2,970 2,970Postal Charges 0 294 294

(Continued)

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District Attorney GeneralFourth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Printing, Stationery, and Forms $ 0 $ 45 $ 45Rentals 0 12,000 12,000Towing Services 0 545 545Travel 3,970 167 4,137Other Contracted Services 405 0 405Data Processing Supplies 0 632 632Electricity 0 758 758Gasoline 0 12,239 12,239Law Enforcement Supplies 0 7,541 7,541Office Supplies 150 1,524 1,674Water and Sewer 190 456 646Other Supplies and Materials 0 40 40Building and Contents Insurance 0 785 785Premiums on Corporate Surety Bonds 0 400 400Trustee's Commission 0 1,939 1,939Other Charges 8,451 1,347 9,798Office Equipment 741 0 741

Total $ 25,709 $ 203,990 $ 229,699

ARRA Grant # 1Other Salaries and Wages $ 0 $ 44,320 $ 44,320Communication 0 753 753Maintenance and Repair Services - Vehicles 0 7,664 7,664Travel 0 1,542 1,542Law Enforecement Supplies 0 13,181 13,181Motor Vehicles 0 21,811 21,811

Total ARRA Grant # 1 $ 0 $ 89,271 $ 89,271


(Continued)

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District Attorney GeneralFourth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds




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FIFTH JUDICIAL DISTRICT

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FIFTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

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District Attorney GeneralFifth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS

Cash:Cash on Hand $ 0 $ 570 $ 570Cash in Bank 0 2,689 2,689

Equity in Pooled Cash and Investments:Cash with Trustee 142,232 1,124,571 1,266,803Cash with Clerks, Register, and Sheriff 1,163 6,467 7,630

Accounts Receivable 0 1,239 1,239Due from Other Governments 123 67,174 67,297

Total Assets $ 143,518 $ 1,202,710 $ 1,346,228



Fund Balances Reserved for Encumbrances $ 156 $ 0 $ 156 Unreserved:

Undesignated 143,362 1,138,600 1,281,962Total Fund Balances $ 143,518 $ 1,138,600 $ 1,282,118

Total Liabilities and Fund Balances $ 143,518 $ 1,202,710 $ 1,346,228

44

District Attorney GeneralFifth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 21,269 $ 0 $ 21,269Drug Control Fines 0 60,220 60,220Drug Task Force Forfeitures and Seizures 0 76,774 76,774Investment Income 0 16,482 16,482Sale of Equipment 2,010 480 2,490Contribution and Gifts 0 23,750 23,750ARRA Grant # 1 0 67,174 67,174

Total Revenues $ 23,279 $ 244,880 $ 268,159

Expenditures Audit Services $ 0 $ 1,363 $ 1,363

Communication 0 14,987 14,987Confidential Drug Enforcement Payments 0 23,329 23,329Dues and Memberships 0 250 250Operating Lease Payments 0 28,772 28,772Licenses 0 206 206Maintenance and Repair Services - Equipment 0 1,620 1,620Maintenance and Repair Services - Vehicles 0 1,633 1,633Postal Charges 0 40 40Printing, Stationery, and Forms 0 203 203Travel 0 6,686 6,686Tuition 0 2,250 2,250Other Contracted Services 44 3,595 3,639Law Enforcement Supplies 0 997 997Office Supplies 0 1,181 1,181Tires and Tubes 0 1,749 1,749Utilities 0 3,996 3,996Trustee's Commission 233 732 965Other Charges 0 6,108 6,108Data Processing Equipment 0 1,599 1,599Law Enforcement Equipment 0 1,564 1,564Motor Vehicles 0 43,026 43,026

Total $ 277 $ 145,886 $ 146,163

(Continued)

45

District Attorney GeneralFifth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.) ARRA Grant # 1

Salary Supplenents $ 0 $ 42,174 $ 42,174Motor Vehicles 0 25,000 25,000

Total ARRA Grant # 1 $ 0 $ 67,174 $ 67,174

Total Expenditures $ 277 $ 213,060 $ 213,337

Other Financing Sources (Uses):Transfers to the Blount County

General Fund - Salary Supplement $ 0 $ (15,833) $ (15,833)Total Other Financing Sources (Uses) $ 0 $ (15,833) $ (15,833)


Fund Balances, July 1, 2009 120,516 1,122,613 1,243,129

Fund Balances, June 30, 2010 $ 143,518 $ 1,138,600 $ 1,282,118

46

SIXTH JUDICIAL DISTRICT

47

SIXTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

48

District Attorney GeneralSixth Judicial DistrictBalance SheetJune 30, 2010

DistrictAttorneyGeneral

Fund

ASSETS

Equity in Pooled Cash and Investments:Cash with Trustee $ 265,486

Total Assets $ 265,486

FUND BALANCE

Unreserved:Undesignated $ 265,486

Total Fund Balance $ 265,486

49

District Attorney General Sixth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund

RevenuesDistrict Attorney General Fees $ 87,368

Total Revenues $ 87,368

ExpendituresSecretaries and Law Clerks $ 49,362Other Fringe Benefits 4,072Maintenance Agreements 13,975

Total Expenditures $ 67,409

Net Change in Fund Balance $ 19,959

Fund Balance, July 1, 2009 245,527

Fund Balance, June 30, 2010 $ 265,486

50

SEVENTH JUDICIAL DISTRICT

51

SEVENTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

52

District Attorney GeneralSeventh Judicial DistrictBalance SheetJune 30, 2010


Fund

ASSETS

Equity in Pooled Cash and Investments:Cash with Trustee $ 14,582Cash with Clerks, Register, and Sheriff 1,130


LIABILITIES AND FUND BALANCE

LiabilitiesAccounts Payable $ 288

Fund Balance Unreserved:

Undesignated $ 15,424

Total Liabilities and Fund Balance $ 15,712

53

District Attorney GeneralSeventh Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund

RevenuesDistrict Attorney General Fees $ 11,712Miscellaneous Refunds 229Contributions and Gifts 2,000


ExpendituresCommunication $ 829Data Processing Services 198Dues and Memberships 1,134Printing, Stationery, and Forms 260Travel 1,618Periodicals 148Uniforms 1,548Other Supplies and Materials 747Trustee's Commission 117In Service/Staff Development 1,655Other Charges 1,124Furniture and Fixtures 1,476Office Equipment 625


Net Change in Fund Balance $ 2,462



54

EIGHTH JUDICIAL DISTRICT

55

EIGHTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

56

District Attorney GeneralEighth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS



Accounts Receivable 0 3,090 3,090Due from Other Governments 10,500 18,893 29,393

Total Assets $ 103,739 $ 118,801 $ 222,540


LiabilitiesAccounts Payable $ 33,688 $ 80 $ 33,768Due to Scott County 525 114 639

Total Liabilities $ 34,213 $ 194 $ 34,407


Undesignated $ 69,526 $ 118,607 $ 188,133


57

District Attorney GeneralEighth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 105,098 $ 0 $ 105,098Miscellaneous Refunds 466 0 466Contributions and Gifts 0 10,000 10,000Drug Task Force Forfeitures and Seizures 0 107,207 107,207Drug Task Force Grant 0 69,003 69,003ARRA Grant #1 0 43,565 43,565

Total Revenues $ 105,564 $ 229,775 $ 335,339

ExpendituresAssistants $ 10,134 $ 0 $ 10,134Supervisor/Director 0 51,684 51,684Salary Supplements 0 1,200 1,200Clerical Personnel 32,823 27,810 60,633Part-time Personnel 12,162 0 12,162Other Salaries and Wages 0 32,688 32,688Other Fringe Benefits 15,234 22,855 38,089Communication 8,409 8,960 17,369Confidential Drug Enforcement Payments 0 6,120 6,120Dues and Memberships 1,165 0 1,165Maintenance and Repair Services - Vehicles 0 3,107 3,107Postal Charges 0 100 100Rentals 1,675 13,905 15,580Towing Services 0 505 505Travel 15,041 1,691 16,732Tuition 119 0 119Other Contracted Services 17,958 3,158 21,116Electricity 279 1,588 1,867Gasoline 0 6,662 6,662Law Enforcement Supplies 0 1,412 1,412Natural Gas 0 370 370Office Supplies 6,424 1,290 7,714Water and Sewer 0 615 615

(Continued)

58

District Attorney GeneralEighth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Other Supplies and Materials $ 1,327 $ 0 $ 1,327Trustee's Commission 915 1,094 2,009Vehicle and Equipment Insurance 0 1,633 1,633Workers' Compensation Insurance 275 3,663 3,938Office Equipment 4,855 530 5,385

Total $ 128,795 $ 192,640 $ 321,435

ARRA Grant # 1Other Salaries and Wages $ 0 $ 34,269 $ 34,269Other Fringe Benefits 0 5,356 5,356Communications 0 2,100 2,100Travel 0 500 500Law Enforcement Supplies 0 9,711 9,711Office Equipment 0 3,062 3,062

Total ARRA Grant # 1 $ 0 $ 54,998 $ 54,998


Other Financing Sources (Uses):Transfers to District Attorneys' General Conference - Salary Supplements $ (2,125) $ 0 $ (2,125)

Net Change in Fund Balances $ (25,356) $ (17,863) $ (43,219)



59

NINTH JUDICIAL DISTRICT

60

NINTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

61

District Attorney GeneralNinth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS


Equity in Pooled Cash and Investments:Cash with Trustee 34,316 110,899 145,215Cash with Clerks, Register, and Sheriff 537 710 1,247


Total Assets $ 35,374 $ 148,853 $ 184,227


Liabilities Accounts Payable $ 6,107 $ 24,495 $ 30,602

Fund BalancesReserved for Federal Asset Forfeiture $ 0 $ 53,747 $ 53,747Unreserved:

Undesignated 29,267 70,611 99,878Total Fund Balances $ 29,267 $ 124,358 $ 153,625


62

District Attorney General Ninth Judicial District Summary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 23,912 $ 0 $ 23,912Drug Control Fines 0 27,509 27,509

Officers Costs 0 1,424 1,424 District Attorney General Fees 0 497 497

Drug Task Force Forfeitures and Seizures 0 3,862 3,862Proceeds from Confiscated Property 0 47,161 47,161Investment Income 0 567 567

Contributions and Gifts 0 3,952 3,952ARRA Grant # 1 0 62,509 62,509Drug Task Force Grant 0 49,362 49,362

Total Revenues $ 23,912 $ 196,843 $ 220,755

ExpendituresSupervisor/Director $ 0 $ 51,107 $ 51,107Salary Supplements 5,171 0 5,171Part-time Personnel 1,540 1,670 3,210Social Security 329 6,465 6,794Other Fringe Benefits 0 10,234 10,234Audit Services 0 1,777 1,777Communication 3,147 5,824 8,971Dues and Memberships 0 526 526Licenses 0 372 372Maintenance Agreements 0 180 180Maintenance and Repair Services - Equipment 0 387 387Maintenance and Repair Services - Vehicles 0 5,439 5,439

Postal Charges 0 95 95 Printing, Stationery, and Forms 0 292 292

Rentals 0 6,553 6,553 Towing Services 0 1,810 1,810

Travel 0 1,421 1,421 Remittance of Revenues Collected 0 17,033 17,033

Gasoline 0 11,148 11,148

(Continued)

63

District Attorney General Ninth Judicial District Summary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Law Enforcement Supplies $ 0 $ 8,811 $ 8,811Office Supplies 7,887 3,359 11,246Tires and Tubes 0 876 876Other Supplies and Materials 6,571 1,328 7,899Premium on Corporate Surety Bond 0 340 340Trustee's Commission 340 1,115 1,455Workers' Compansation Insurance 0 2,000 2,000

Motor Vehicles 0 55,639 55,639 Total $ 24,985 $ 195,801 $ 220,786

ARRA Grant # 1Assistant(s) $ 0 $ 36,667 $ 36,667Other Fringe Benefits 0 5,393 5,393Communication 0 933 933Motor Vehicles 0 19,800 19,800

Total ARRA Grant # 1 $ 0 $ 62,793 $ 62,793


Net Change in Fund Balances $ (1,073) $ (61,751) $ (62,824)



Note: The financial activity of the Drug Task Force reflected above does notinclude activity of the Loudon County Metro Narcotics Unit (LCMNU).The financial statements for LCMNU are included in the Annual Financial Report of Loudon County.

64

TENTH JUDICIAL DISTRICT

65

TENTH JUDICIAL DISTRICT FINDING 10.01 THE FORMER DRUG TASK FORCE DIRECTOR RECEIVED

DUPLICATE PAYMENTS FOR TRAVEL The former Drug Task Force (DTF) director received six travel advances totaling $311; however, the director also incurred DTF credit card charges totaling $698.42 for meals and incidentals covered by these same travel advances. It should be noted that the credit card charges included meals for other persons; however, based on the documentation provided, we could not identify the specific meals and incidentals incurred by the director. RECOMMENDATION The former director should reimburse the DTF $311 for the duplicate travel advances and an amount to be determined for credit card charges. Officials should reconcile travel advances with credit card charges and take steps to ensure that duplicate payments are not made. Officials should require detailed documentation to support all credit card charges.

_____________________________ FINDING 10.02 MOST CREDIT CARD PURCHASES WERE NOT

ADEQUATELY DOCUMENTED During the year examined, we reviewed a total of $53,917.62 in credit card transactions. Of this total, 215 credit card transactions totaling $17,196.25 did not contain adequate documentation. In addition, we were unable to determine if these expenditures (meals, travel, lodging) were directly related to investigations and appropriate uses of Drug Task Force funds. The following table summarizes these 215 transactions:

Numberof

Documentation Charges Amount

Supported by credit card statements with no detail 98 $ 8,607.03Supported by receipts with no detail 112 6,834.74Supported by receipts that did not agree with the amount charged 5 1,754.48

Total 215 $ 17,196.25

Sound business practices dictate that all credit card purchases be supported by detailed documentation. The lack of detailed documentation increases the risks of fraud and abuse.

66

RECOMMENDATION All credit card transactions should include adequate supporting documentation and be referenced to active cases if possible.

_____________________________ FINDING 10.03 DEFICIENCIES WERE NOTED IN PAYMENTS MADE FOR

TRAVEL Our investigation identified the following deficiencies related to payments made for travel. These deficiencies can be attributed to the failure of management to adequately monitor and review travel claims.

A. Numerous travel advances were paid to Drug Task Force agents; however, these agents did not subsequently file supporting documentation to account for expenses actually incurred.

B. Several hotels were paid in advance for lodging; however, documentation was

not subsequently filed to support the expenses.

RECOMMENDATION Supporting documentation should be on file to account for all travel related expenditures.

67

District Attorney GeneralTenth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS


Equity in Pooled Cash and Investments:Cash with Trustee 157,997 2,138,838 2,296,835

Accounts Receivable 2,780 19,734 22,514

Total Assets $ 160,777 $ 2,921,794 $ 3,082,571


Liabilities Accounts Payable $ 246 $ 0 $ 246 Due to Litigants, Heirs, and Others 0 759,902 759,902Total Liabilities $ 246 $ 759,902 $ 760,148


Undesignated $ 160,531 $ 2,161,892 $ 2,322,423


68

District Attorney GeneralTenth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

Revenues District Attorney General Fees $ 53,439 $ 0 $ 53,439Drug Control Fines 0 62,622 62,622Drug Task Force Forfeitures and Seizures 0 535,780 535,780Investment Income 651 24,148 24,799Other State Revenue 0 38 38ARRA Grant # 1 0 83,926 83,926Other Direct Federal Revenue 0 546 546Other 0 10,000 10,000

Total Revenues $ 54,090 $ 717,060 $ 771,150

ExpendituresDrug Task Force Personnel $ 0 $ 590,498 $ 590,498Secretary(s) 0 29,176 29,176Overtime Pay 0 31,807 31,807In-Service Training 1,669 16,535 18,204Social Security 0 48,576 48,576State Retirement 0 44,886 44,886Employee and Dependent Insurance 0 66,600 66,600Life Insurance 0 1,050 1,050Unemployment Compensation 0 3,753 3,753Audit Services 0 5,908 5,908Communication 5,354 25,542 30,896Consultants 0 2,039 2,039Confidential Drug Enforcement Payments 0 27,960 27,960Dues and Memberships 0 11,807 11,807Laundry Service 0 714 714Maintenance and Repair Services - Buildings 0 32,826 32,826Maintenance and Repair Services - Vehicles 0 36,765 36,765Rentals 0 2,276 2,276Travel 11,165 49,902 61,067Veterinary Services 0 2,778 2,778Animal Food and Supplies 0 3,246 3,246

(Continued)

69

District Attorney GeneralTenth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Gasoline $ 0 $ 60,667 $ 60,667Law Enforcement Supplies 0 17,118 17,118Office Supplies 3,458 34,850 38,308Uniforms 0 12,779 12,779Utilities 0 10,332 10,332Other Supplies and Materials 9,525 0 9,525Building and Contents Insurance 0 2,246 2,246Liability Insurance 0 212 212Trustee's Commission 555 0 555Workers' Compensation Insurance 0 18,159 18,159Law Enforcement Equipment 0 65,740 65,740Motor Vehicles 0 66,839 66,839Office Equipment 0 21,708 21,708

Total $ 31,726 $ 1,345,294 $ 1,377,020

ARRA Grant # 1Drug Task Force Personnel $ 0 $ 31,949 $ 31,949In-Service Training 0 6,000 6,000Other Fringe Benefits 0 6,000 6,000Travel 0 1,595 1,595Animal Food and Supplies 0 570 570Law Enforcement Equipment 0 12,812 12,812Motor Vehicles 0 25,000 25,000

Total ARRA Grant # 1 $ 0 $ 83,926 $ 83,926

Total Expenditures $ 31,726 $ 1,429,220 $ 1,460,946

Net Change in Fund Balancees $ 22,364 $ (712,160) $ (689,796)

Fund Balances, July 1, 2009 138,167 2,874,052 3,012,219


70

ELEVENTH JUDICIAL DISTRICT

71

ELEVENTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

72

District Attorney GeneralEleventh Judicial DistrictBalance SheetJune 30, 2010

DistrictAttorney General

Fund

ASSETS

Equity in Pooled Cash and Investments:Cash with Trustee $ 44,389


FUND BALANCE

Unreserved: Undesignated $ 44,389


73

District Attorney GeneralEleventh Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund

RevenuesDistrict Attorney General Fees $ 40,998Investment Income 212


ExpendituresData Processing Services $ 12,318Maintenance and Repairs - Office Equipment 5,175Postal Charges 526Printing, Stationery, and Forms 650Tuition 4,400Trustee's Commission 1Data Processing Equipment 6,428


Net Change in Fund Balance $ 11,712Fund Balance, July 1, 2009 32,677


74

TWELFTH JUDICIAL DISTRICT

75

TWELFTH JUDICIAL DISTRICT FINDING 010.01 THE BOARD OF DIRECTORS DID NOT ASSUME SUFFICIENT

OVERSIGHT RESPONSIBILITY The Board of Directors of the Drug Task Force (DTF) did not assume sufficient oversight responsibility for the DTF’s operations. During the year examined, the board conducted one meeting to review and approve the task force’s operations. This deficiency can be attributed to the failure of management to correct the finding noted in the prior-year report. RECOMMENDATION The board should meet regularly to approve and review the DTF’s operations, including expenditures, personnel policies, controls over evidence and confiscations, and the status of cases. Minutes of these meeting should be documented and filed with the District Attorney General’s Office.

____________________________

PRIOR-YEAR FINDING NOT CORRECTED (Ref: Report for the Year Ended June 30, 2009)

Finding Page Number Number Subject 09.01 73 The Board of Directors did not assume sufficient oversight responsibility

76

District Attorney GeneralTwelfth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

Cash: Cash on Hand $ 0 $ 34,122 $ 34,122 Equity in Pooled Cash and Investments: Cash with Trustee 29,163 44,786 73,949 Cash with Clerks, Register, and Sheriff 0 1,991 1,991 Accounts Receivable 0 50 50 Due from Other Governments 218 5,826 6,044

Total Assets $ 29,381 $ 86,775 $ 116,156


Fund Balances Unreserved: Undesignated $ 29,381 $ 53,985 $ 83,366


ASSETS


77

District Attorney GeneralTwelfth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

Revenues Drug Control Fines $ 0 $ 8,265 $ 8,265 Other Local Option Taxes 0 31,198 31,198 District Attorney General Fees 17,730 0 17,730 Miscellaneous Refunds 0 50 50 Contributions and Gifts 0 2,000 2,000 Law Enforcement Grants 0 77,803 77,803Total Revenues $ 17,730 $ 119,316 $ 137,046

Expenditures

Supervisor/Director $ 0 $ 59,310 $ 59,310Clerical Personnel 0 10,412 10,412Overtime Pay 0 2,679 2,679In-Service Training 2,050 0 2,050Social Security 0 5,966 5,966State Retirement 0 2,714 2,714Employee and Dependent Insurance 0 12,161 12,161Unemployment Compensation 0 229 229Audit Services 0 3,155 3,155Communication 2,924 0 2,924Confidential Drug Enforcement Payments 0 2,255 2,255Dues and Memberships 75 200 275Janitorial Services 980 0 980Maintenance and Repair Services - Buildings 462 0 462Pest Control 110 0 110Rentals 8,060 4,400 12,460Travel 0 3,390 3,390Gasoline 0 5,263 5,263Office Supplies 248 93 341Periodicals 3,480 0 3,480Utilities 22 2,708 2,730Vehicle Parts 0 215 215Other Supplies and Materials 431 0 431Premiums on Corporate Surety Bonds 0 245 245Trustee's Commission 187 421 608Other Charges 592 4,710 5,302


Net Change in Fund Balances $ (1,891) $ (1,210) $ (3,101)Fund Balances, July 1, 2009 31,272 58,195 89,467Prior-period Adjustment (1) 0 (3,000) (3,000)


(1) The prior-year libility for Litigants, Heirs, and Others was understated.

78

THIRTEENTH JUDICIAL DISTRICT

79

THIRTEENTH JUDICIAL DISTRICT FINDING 10.01 QUARTERLY PROGRAM INCOME SUMMARY REPORTS

WERE NOT FILED IN A TIMELY MANNER The Drug Task Force (DTF) did not file quarterly program income summary reports with the Office of Criminal Justice within 30 days of the quarters ended September 2009 and December 2009 for the Edward Byrne Memorial Grant Program. The Office of Criminal Justice Program’s Administrative Grant Manual provides, on page 41, that non-profit agencies’ Quarterly Expense and Revenue Reports are due no later than 30 calendar days following the end of the quarter for which the report is completed. These delinquent reports were filed in April 2010. This deficiency resulted from a lack of management oversight. RECOMMENDATION Quarterly program income summary reports should be filed with the Office of Criminal Justice within 30 days of the end of the quarter. MANAGEMENT’S RESPONSE – DISTRICT ATTORNEY GENERAL YORK This finding has been corrected. The DTF member who was responsible for filing the quarterly reports for the Edward Byrne Memorial Grant Program was removed from her position. The director of the DTF was unaware that it was necessary to file quarterly reports rather than combining all the quarterly reports into one annual report. Quarterly income summary reports are now being submitted on a timely basis. The Office of Criminal Justice Programs Administrative Grant Manual has been distributed to the DTF members responsible for filing the reports to ensure proper procedures are followed in the future.

80

District Attorney GeneralThirteenth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

Cash:Cash on Hand $ 0 $ 7,059 $ 7,059

Equity in Pooled Cash and Investments: Cash with Trustee 8,029 33,524 41,553Cash with Clerks, Register, and Sheriff 3,262 83 3,345


Total Assets $ 11,291 $ 66,007 $ 77,298




Note:The District Attorney's Office no longer has control of the Methamphetamine Task Force Fund.

ASSETS


81

District Attorney GeneralThirteenth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDrug Control Fines $ 0 $ 5,160 $ 5,160District Attorney General Fees 39,125 0 39,125Drug Task Force Forfeitures and Seizures 0 23,688 23,688Miscellaneous Refunds 806 0 806Drug Control Grants 0 89,917 89,917Law Enforcement Grants 0 62,792 62,792

Total Revenues $ 39,931 $ 181,557 $ 221,488

ExpendituresSupervisor/Director $ 0 $ 10,800 $ 10,800Accountants/Bookkeepers 0 38,400 38,400Bonus Payments 0 1,200 1,200Other Salaries and Wages 0 68,004 68,004Jury and Witness Expense 50 0 50Other Fringe Benefits 0 28,980 28,980Audit Services 0 3,800 3,800Communication 2,276 18,588 20,864Confidential Drug Enforcement Payments 0 4,529 4,529Dues and Memberships 75 0 75Rentals 0 35,713 35,713Travel 11,939 6,439 18,378Other Contracted Services 10,261 6,735 16,996Gasoline 0 5,377 5,377Office Supplies 1,162 9,710 10,872Utilities 0 6,522 6,522Other Charges 2,543 1,674 4,217Motor Vehicles 0 15,622 15,622Office Equipment 10,189 0 10,189Other Equipment 4,474 3,833 8,307


Net Change in Fund Balances $ (3,038) $ (84,369) $ (87,407)Fund Balances, July 1, 2009 14,329 143,780 158,109


82

FOURTEENTH JUDICIAL DISTRICT

83

FOURTEENTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

84

District Attorney GeneralFourteenth Judicial DistrictBalance SheetJune 30, 2010

District DrugAttorney Task Total General Force All

Fund Fund Funds

ASSETS

Cash:Cash on Hand $ 0 $ 432 $ 432Cash in Bank 0 10,193 10,193

Equity in Pooled Cash and Investments:Cash with Trustee 115,424 206,332 321,756Cash with Clerks, Register, and Sheriff 1,507 19,747 21,254


Total Assets $ 116,931 $ 244,406 $ 361,337


LiabilitiesAccounts Payable $ 0 $ 538 $ 538Payroll Deducations Payable 0 1,346 1,346Due to State of Tennessee 0 126 126

Total Liabilities $ 0 $ 2,010 $ 2,010


Undesignated $ 116,931 $ 242,396 $ 359,327


85

District Attorney GeneralFourteenth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDrug Control Fines $ 0 $ 124,803 $ 124,803District Attorney General Fees 49,616 0 49,616Drug Task Force Forfeitures and Seizures 0 15,659 15,659Investment Income 0 3,426 3,426Miscellaneous Refunds 200 0 200Drug Control Grants 0 74,275 74,275Other Contracted Services 0 88,370 88,370

Total Revenues $ 49,816 $ 306,533 $ 356,349

Expenditures Supervisor/Director $ 0 $ 27,557 $ 27,557Investigators 0 135,295 135,295Part-time Personnel 0 20,715 20,715Overtime Pay 0 5,012 5,012Other Salaries and Wages 0 2,565 2,565Social Security 0 16,004 16,004State Retirement 0 10,895 10,895Medical Insurance 0 13,979 13,979Dental Insurance 0 516 516Unemployment Compensation 0 520 520Audit Services 0 1,528 1,528Communication 6,906 7,660 14,566Contributions 0 5,155 5,155Confidential Drug Enforcement Payments 0 139 139Dues and Memberships 95 600 695Janitorial Services 6,375 0 6,375Maintenance and Repair Services - Vehicles 0 649 649Rentals 10,254 16,800 27,054Travel 0 7,055 7,055Law Enforcement Supplies 0 23 23Office Supplies 0 3,428 3,428Periodicals 501 0 501Uniforms 0 2,480 2,480Other Supplies and Materials 0 1,799 1,799Premiums of Corporate Surety Bonds 0 100 100Refunds (Seizures) 0 14,897 14,897Vehicle and Equipment Insurance 0 2,004 2,004Workers' Compensation Insurance 0 2,155 2,155Other Charges 1,827 6,285 8,112Furniture and Fixtures 2,986 0 2,986


(Continued)

86

District Attorney GeneralFourteenth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Other Financing Sources (Uses):Transfers to District Attorneys'

General Conference:Registration Fees $ (1,500) $ 0 $ (1,500)Salary Supplements 0 (108,899) (108,899)

Total Other Financing Sources (Uses) $ (1,500) $ (108,899) $ (110,399)

Net Change in Fund Balances $ 19,372 $ (108,181) $ (88,809)Fund Balances, July 1, 2009 97,559 350,577 448,136


87

FIFTEENTH JUDICIAL DISTRICT

88

FIFTEENTH JUDICIAL DISTRICT FINDING 10.01

ITEMS VALUED AT $642 WERE STOLEN FROM THE DRUG TASK FORCE

On March 27, 2010, Drug Task Force employees discovered that 21 boxes of Lego’s valued at $630 and a DVD player valued at $12 were stolen during a DTF auction. Accounting standards provide that internal controls be designed to safeguard assets. The DTF implemented written procedures in April 2010. The Hartsville/Trousdale County Government Sheriff’s Department is investigating the theft. The value of the stolen items is below the DTF’s insurance deductible.

RECOMMENDATION

Management should continually review controls related to safeguarding assets.

89

District Attorney GeneralFifteenth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

Cash: Cash on Hand $ 0 $ 189,501 $ 189,501 Cash in Bank 0 7,974 7,974 Equity in Pooled Cash and Investments: Cash with Trustee 26,025 822,209 848,234 Due from Other Governments 0 13,000 13,000

Total Assets $ 26,025 $ 1,032,684 $ 1,058,709




ASSETS


90

District Attorney GeneralFifteenth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

Revenues Drug Control Fines $ 0 $ 39,192 $ 39,192 District Attorney General Fees 29,263 0 29,263 Drug Task Force Forfeitures and Seizures 0 171,997 171,997 Proceeds from Confiscated Property 0 47,312 47,312 Miscellaneous Refunds 1,299 900 2,199 Damages Recovered from Individuals 0 3,001 3,001Total Revenues $ 30,562 $ 262,402 $ 292,964

Expenditures Other Salaries and Wages $ 0 $ 123,535 $ 123,535 Jury and Witness Fees 5,535 0 5,535 Communication 0 9,752 9,752 Confidential Drug Enforcement Payments 0 18,412 18,412 Dues and Memberships 150 0 150 Maintenance and Repair Services - Office Equipment 82 4,420 4,502 Maintenance and Repair Services - Vehicles 0 10,695 10,695 Postal Charges 305 0 305 Printing, Stationery, and Forms 874 0 874 Rentals 0 10,774 10,774 Towing Services 0 9,721 9,721 Travel 7,629 14,002 21,631 Other Contracted Services 1,075 0 1,075 Animal Food and Supplies 0 129 129 Library Books/Media 1,997 0 1,997 Office Supplies 7,621 6,692 14,313 Other Supplies and Materials 896 7,199 8,095 Trustee's Commission 293 2,585 2,878 In-Service/Staff Development 4,142 4,240 8,382 Other Charges 100 14,815 14,915 Building Construction 0 70,973 70,973 Communication Equipment 0 7,403 7,403 Other Equipment 243 48,859 49,102Total Expenditures $ 30,942 $ 364,206 $ 395,148

Net Change in Fund Balances $ (380) $ (101,804) $ (102,184)Fund Balances, July 1, 2009 26,405 958,416 984,821


91

SIXTEENTH JUDICIAL DISTRICT

92

SIXTEENTH JUDICIAL DISTRICT

Our review disclosed no material findings and recommendations in this district.

93

District Attorney GeneralSixteenth Judicial DistrictBalance SheetJune 30, 2010


Fund

ASSETS

Equity in Pooled Cash and Investments: Cash with Trustee $ 236,350 Cash with Clerks, Register, and Sheriff 3,748Due from Other Governments 1,088


FUND BALANCE



94

District Attorney GeneralSixteenth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund

Revenues District Attorney General Fees $ 62,362Total Revenues $ 62,362

Expenditures Part-time Personnel 4,177 Overtime Pay 5 Social Security 259 Employer Medicare 61 Dues and Membership 1,595 Travel 2,272 Other Contracted Services 20,542 Other Supplies and Materials 731 Trustee's Commission 612 Data Processing Equipment 968Total Expenditures $ 31,222

Net Change in Fund Balance $ 31,140Fund Balance, July 1, 2009 210,046


95

SEVENTEENTH JUDICIAL DISTRICT

96

SEVENTEENTH JUDICIAL DISTRICT


97

District Attorney General Seventeenth Judicial District Balance Sheet June 30, 2010


Fund Fund Funds

ASSETS

Cash: Cash on Hand $ 0 $ 31,230 $ 31,230Equity in Pooled Cash and Investments: Cash with Trustee 67,919 246,398 314,317 Cash with Clerks, Register, and Sheriff 0 285 285Due from Other Governments 0 32,280 32,280

Total Assets $ 67,919 $ 310,193 $ 378,112


Liabilities Accounts Payable $ 0 $ 11,316 $ 11,316 Accrued Payroll 0 1,657 1,657 Due to Litigants, Heirs, and Others 0 29,982 29,982Total Liabilities $ 0 $ 42,955 $ 42,955

Fund Balances Reserved: Reserved for ARRA Grant #1 $ 0 $ 15,661 $ 15,661 Reserved for ARRA Grant #2 0 14,215 14,215 Unreserved: Undesignated 67,919 237,362 305,281Total Fund Balances $ 67,919 $ 267,238 $ 335,157


98

District Attorney General Seventeenth Judicial District Summary of Financial Operations For the Year Ended June 30, 2010


Fund Fund Funds

Revenues District Attorney General Fees $ 13,281 $ 0 $ 13,281 Drug Control Fines 0 69,191 69,191 Drug Task Force Forfeitures and Seizures 0 134,539 134,539 Miscellaneous Refunds 206 261 467 Sale of Equipment 0 8,095 8,095 Contributions and Gifts 0 750 750 ARRA Grant #1 0 84,500 84,500 ARRA Grant #2 0 30,000 30,000 Other Federal through State 0 74,066 74,066 Asset Forfeiture Funds 0 15,000 15,000 Total Revenues $ 13,487 $ 416,402 $ 429,889

Expenditures Supervisor/Director $ 0 $ 50,181 $ 50,181 Salary Supplements 0 6,848 6,848 Secretary(s) 0 23,498 23,498 In-Service Training 0 4,233 4,233 Social Security 0 4,568 4,568 State Retirement 0 4,111 4,111 Employer Medicare 0 1,068 1,068 Communication 0 11,988 11,988 Contracts with Government Agencies 0 2,069 2,069 Confidential Drug Enforcement Payments 0 28,940 28,940 Dues and Memberships 1,970 348 2,318 Maintenance and Repair Services - Buildings 0 125 125 Maintenance and Repair Services - Equipment 0 2,584 2,584 Maintenance and Repair Services - Vehicles 0 7,120 7,120 Medical and Dental Services 0 30,146 30,146 Postal Charges 0 1,564 1,564 Rentals 0 14,128 14,128 Towing Services 0 1,061 1,061 Travel 618 10,221 10,839 Animal Food and Supplies 0 44 44 Electricity 0 2,080 2,080 Gasoline 0 23,040 23,040 Law Enforcement Supplies 0 1,588 1,588 Natural Gas 0 890 890 Office Supplies 0 7,213 7,213 Tires and Tubes 0 793 793 Uniforms 0 6,694 6,694 Utilities 0 192 192 Water and Sewer 0 433 433 Trustee's Commission 133 2,005 2,138

(Continued)

99

District Attorney General Seventeenth Judicial District Summary of Financial Operations (Cont.)

District Drug

Attorney Task TotalGeneral Force All

Fund Fund Funds

Expenditures (Cont.) Other Charges $ 841 $ 1,635 $ 2,476 Law Enforcement Equipment 0 2,173 2,173 Motor Vehicles 0 8,850 8,850 Office Equipment 0 1,500 1,500 Total $ 3,562 $ 263,931 $ 267,493

ARRA Grant #1 Detective(s) $ 0 $ 43,667 $ 43,667 Social Security 0 2,707 2,707 State Retirement 0 2,437 2,437 Employer Medicare 0 633 633 Maintenance and Repair Services - Equipment 0 285 285 Maintenance and Repair Services - Vehicles 0 209 209 Animal Food and Supplies 0 353 353 Gasoline 0 250 250 Law Enforcement Supplies 0 2,287 2,287 Uniforms 0 541 541 Other Charges 0 154 154 Law Enforcement Equipment 0 14,903 14,903 Office Equipment 0 413 413 Total ARRA Grant #1 $ 0 $ 68,839 $ 68,839

ARRA Grant #2 Travel $ 0 $ 9,066 $ 9,066 In-Service Training 0 6,719 6,719 Total ARRA Grant #2 $ 0 $ 15,785 $ 15,785


Net Change in Fund Balances $ 9,925 $ 67,847 $ 162,396Fund Balances, July 1, 2009 57,994 199,391 257,385


100

EIGHTEENTH JUDICIAL DISTRICT

101

EIGHTEENTH JUDICIAL DISTRICT FINDING 10.01 CONFIDENTIAL FUNDS WERE USED FOR NONCONFIDENTIAL

PURCHASES The Drug Task Force used confidential funds to pay some nonconfidential expenditures. These nonconfidential expenditures included payments for travel advances ($1,419) and other miscellaneous expenditures ($200). This deficiency is the result of management’s decisions and increases the risk of unauthorized transactions. RECOMMENDATION All nonconfidential expenditures should be channeled through the county’s purchasing system. MANAGEMENT’S RESPONSE – DISTRICT ATTORNEY GENERAL We agree that confidential funds should not be used to pay these small but essential expenditures, and we understand that some mechanism should be developed to pay these expenditures from other than our confidential funds. Therefore, at the suggestion of and with the guidance of the Division of County Audit, we are establishing a petty cash fund effective April 1, 2011, to pay these expenses. This will eliminate the need to pay these obligations from confidential funds and will establish a separate paper trail to track these expenditures.

PRIOR-YEAR FINDING NOT CORRECTED

(Ref: Report for the Year Ended June 30, 2009) Finding Page Number Number Subject 09.01 101 Confidential funds were used for nonconfidential

purchases

102

District Attorney GeneralEighteenth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS

Cash: Cash on Hand $ 0 $ 2,071 $ 2,071Equity in Pooled Cash and Investments: Cash with Trustee 58,199 967,117 1,025,316 Cash with Clerks, Register, and Sheriff 2,407 0 2,407

Total Assets $ 60,606 $ 969,188 $ 1,029,794


Liabilities Accounts Payable $ 42 $ 0 $ 42 Due to Litigants, Heirs, and Others 0 319,534 319,534Total Liabilities $ 42 $ 319,534 $ 319,576


Undesignated $ 60,564 $ 649,654 $ 710,218

Total Liabilities and Fund Balances $ 60,606 $ 969,188 $ 1,029,794

103

District Attorney General Eighteenth Judicial District Summary of Financial Operations For the Year Ended June 30, 2010

District Drug


Fund Fund Funds

Revenues District Attorney General Fees $ 26,249 $ 0 $ 26,249 Drug Control Fines 0 47,557 47,557 Drug Task Force Forfeiture and Seizures 0 110,913 110,913 Proceeds from Confiscated Property 0 62,352 62,352 Miscellaneous Refunds 50 1,460 1,510 Sale of Equipment 0 71,239 71,239 Damages Recovered from Individuals 0 181,220 181,220 Contributions and Gifts 0 2,390 2,390 ARRA Grant #1 0 64,858 64,858 Asset Forfeiture Funds 0 27,872 27,872Total Revenues $ 26,299 $ 569,861 $ 596,160

Expenditures Investigators $ 0 $ 331,519 $ 331,519 In-Service Training 2,970 1,250 4,220 Audit Services 0 1,749 1,749 Communication 0 28,762 28,762 Contracts with Private Agencies 0 157 157 Contributions 0 2,000 2,000 Drug Buys 0 6,399 6,399 Payments to Confidential Informants 0 4,625 4,625 Undercover Operating Expenses 0 2,560 2,560 Dues and Memberships 945 935 1,880 Janitorial Services 3,840 0 3,840 Operating Lease Payments 0 2,792 2,792 Maintenance Agreements 0 730 730 Maintenance and Repair Services - Buildings 0 19,138 19,138 Maintenance and Repair Services - Equipment 0 12,892 12,892 Maintenance and Repair Services - Vehicles 0 9,151 9,151 Pest Control 0 180 180 Postal Charges 0 274 274 Printing, Stationery, and Forms 0 49 49 Rentals 6,000 4,140 10,140 Towing Services 0 7,065 7,065 Travel 7,970 3,319 11,289 Tuition 1,338 5,180 6,518 Veterinary Services 0 1,587 1,587 Disposal Fees 0 1,000 1,000 Maintenance and Repair Services - Records 0 165 165 Other Contracted Services 8,124 30 8,154 Custodial Supplies 0 60 60 Electricity 0 5,419 5,419 Fuel Oil 0 1,211 1,211 Gasoline 0 22,946 22,946

(Continued)

104

District Attorney General Eighteenth Judicial District Summary of Financial Operations (Cont.)

District Drug


Fund Fund Funds

Expenditures (Cont.) Law Enforcement Supplies $ 0 $ 8,151 $ 8,151 Natural Gas 0 612 612 Office Supplies 41 7,652 7,693 Uniforms 0 1,872 1,872 Utilities 0 600 600 Water and Sewer 0 648 648 Other Supplies and Materials 0 218 218 Building and Contents Insurance 0 2,464 2,464 Judgments 0 7,503 7,503 Premiums on Corporate Surety Bonds 0 563 563 Trustee's Commission 264 2,292 2,556 Vehicle and Equipment Insurance 0 4,255 4,255 Other Charges 1,419 15,790 17,209 Data Processing Equipment 547 4,697 5,244 Furniture and Fixtures 1,188 2,401 3,589 Other Equipment 0 23,894 23,894Total $ 34,646 $ 560,896 $ 595,542

ARRA Grant #1 Investigators $ 0 $ 24,681 $ 24,681 Law Enforcement Supplies 0 4,026 4,026 Other Charges 0 9,800 9,800 Motor Vehicles 0 21,811 21,811 Other Equipment 0 4,540 4,540Total ARRA Grant #1 $ 0 $ 64,858 $ 64,858


Net Change in Fund Balances $ (8,347) $ (55,893) $ (64,240)Fund Balances, July 1, 2009 68,911 705,547 774,458


105

NINETEENTH JUDICIAL DISTRICT

106

NINETEENTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

107

District Attorney GeneralNineteenth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS

Cash: Cash on Hand $ 0 $ 12,321 $ 12,321 Cash in Bank 0 1,465 1,465Equity in Pooled Cash and Investments: Cash with Trustee 44,372 248,764 293,136Accounts Receivable 0 358 358Due From Other Governments 0 8,520 8,520

Total Assets $ 44,372 $ 271,428 $ 315,800


Liabilities Accounts Payable $ 0 $ 6,942 $ 6,942 Accrued Payroll 0 7,994 7,994 Other Current Liabilities 0 62,036 62,036Total Liabilities $ 0 $ 76,972 $ 76,972



108

District Attorney General Nineteenth Judicial District Summary of Financial Operations For the Year Ended June 30, 2010

District Drug


Fund Fund Funds

RevenuesDrug Control Fines $ 0 $ 13,240 $ 13,240Drug Task Force Forfeitures and Seizures 0 73,103 73,103Investment Income 0 436 436Miscellaneous Refunds 0 62 62Sale of Equipment 0 28,371 28,371Contributions 0 13,151 13,151Other Local Revenues 3,863 352 4,215District Attorney General Fees 21,121 0 21,121Drug Control Grant 0 62,859 62,859Other State Revenues 0 51,480 51,480ARRA Grant #1 0 55,000 55,000Asset Forfeiture Funds 0 12,969 12,969Other Direct Federal Revenue 0 3,969 3,969

Total Revenues $ 24,984 $ 314,992 $ 339,976

ExpendituresDeputy(ies) $ 0 $ 39,501 $ 39,501Part-time Personnel 0 8,989 8,989Overtime Pay 0 14,976 14,976Social Security 0 3,512 3,512State Retirement 0 6,943 6,943Life Insurance 0 51 51Medical Insurance 0 5,296 5,296Employer Medicare 0 821 821Audit Services 0 1,505 1,505Communication 1,392 19,932 21,324Drug Buys 0 28,918 28,918Confidential Drug Enforcement Payments 0 26,173 26,173Dues and Memberships 0 75 75Janitorial Services 3,000 0 3,000Licenses 0 494 494Maintenance and Repair Services - Equipment 0 114 114Maintenance and Repair Services - Office Equipment 0 1,639 1,639Maintenance and Repair Services - Vehicles 0 29,595 29,595Postal Charges 0 465 465Printing, Stationery, and Forms 0 218 218Rentals 0 3,391 3,391Travel 2,764 11,403 14,167

(Continued)

109

District Attorney General Nineteenth Judicial District Summary of Financial Operations (Cont.)

District Drug


Fund Fund Funds

Expenditures (Cont.)Tuition $ 2,798 $ 2,585 $ 5,383Disposal Fees 0 242 242Other Contracted Services 2,732 1,715 4,447Data Processing Supplies 0 1,129 1,129Electricity 0 496 496Gasoline 0 25,154 25,154Law Enforcement Supplies 0 3,616 3,616Library Books/Media 227 99 326Natural Gas 0 27 27Office Supplies 0 670 670Water and Sewer 0 63 63Other Supplies and Materials 934 6,220 7,154Building and Contents Insurance 0 6,000 6,000Premiums on Corporate Surety Bonds 64 0 64Workers' Compensation Insurance 0 180 180Communication Equipment 0 19,060 19,060Data Processing Equipment 1,993 6,739 8,732Furniture and Fixtures 1,942 0 1,942Motor Vehicles 0 78,332 78,332Law Enforcement Equipment 0 27,096 27,096Office Equipment 0 7,848 7,848

Total $ 17,846 $ 391,282 $ 409,128

ARRA Grant #1 Deputy(s) $ 0 $ 39,512 $ 39,512Social Security 0 2,537 2,537State Retirement 0 5,810 5,810Life Insurance 0 37 37Employer Medicare 0 593 593Rentals 0 9,775 9,775

Total ARRA Grant #1 $ 0 $ 58,264 $ 58,264




110

TWENTIETH JUDICIAL DISTRICT

111

TWENTIETH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

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116

TWENTY-FIRST JUDICIAL DISTRICT

117

TWENTY-FIRST JUDICIAL DISTRICT


118

District Attorney GeneralTwenty-first Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS

Cash: Cash on Hand $ 150 $ 6,777 $ 6,927Equity in Pooled Cash and Investments: Cash with Trustee 253,033 2,537,843 2,790,876Due from Other Governments 0 1,862 1,862

Total Assets $ 253,183 $ 2,546,482 $ 2,799,665


Liabilities Due to Litigants, Heirs, and Others $ 0 $ 1,272,421 $ 1,272,421

Fund Balances Unreserved: Undesignated $ 253,183 $ 1,274,061 $ 1,527,244


119

District Attorney GeneralTwenty-first Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

Revenues District Attorney General Fees $ 124,300 $ 0 $ 124,300 Drug Control Fines 0 86,199 86,199 Drug Task Force Forfeitures and Seizures 0 803,495 803,495 Proceeds from Confiscated Property 0 42,645 42,645 Investment Income 0 7,842 7,842 Other Local Revenue 1 967 968 ARRA Grant #1 0 96,488 96,488 Other Direct Federal Revenue 0 131,240 131,240 Contributions 0 20,000 20,000Total Revenues $ 124,301 $ 1,188,876 $ 1,313,177

Expenditures Assistant(s) $ 0 $ 63,222 $ 0 Supervisor/Director 0 66,623 66,623 Investigator(s) 0 405,653 405,653 Salary Supplements 0 8,549 8,549 Secretary(s) 0 78,177 78,177 Part-time Personnel 0 12,044 12,044 Longevity Pay 0 6,120 6,120 Overtime Pay 0 15,768 15,768 Other Salaries and Wages 15,410 2,443 17,853 Jury and Witness Fees 987 0 987 Social Security 0 38,951 38,951 Medical Insurance 0 138,007 138,007 Disability Insurance 0 2,938 2,938 Unemployment Compensation 0 1,875 1,875 Employer Medicare 0 9,109 9,109 Other Fringe Benefits 0 27,414 27,414 Accounting Services 0 600 600 Advertising 370 226 596 Audit Services 0 3,877 3,877 Communication 7,129 23,024 30,153 Contributions 0 25,908 25,908 Confidential Drug Buys 0 10,867 10,867 Confidential Informant Fees 0 6,240 6,240 Undercover Operating Expenses 0 10 10 Dues and Memberships 3,446 1,685 5,131 Evaluation and Testing 0 1,929 1,929 Janitorial Services 0 1,500 1,500 Operating Lease Payments 0 66,375 66,375 Legal Services 0 46 46 Maintenance Agreements 0 6,101 6,101 Maintenance and Repair Services - Equipment 0 11,630 11,630 Maintenance and Repair Services - Office Equipment 0 79 79 Maintenance and Repair Services - Vehicles 0 25,350 25,350 Pest Control 219 0 219 Postal Charges 0 1,131 1,131 Printing, Stationery, and Forms 0 450 450 Rentals 2,475 5,656 8,131 Towing Services 0 815 815 Travel 2,418 5,041 7,459

(Continued)

120

District Attorney GeneralTwenty-first Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.) Tuition $ 0 $ 4,628 $ 4,628 Veterinary Supplies 0 1,243 1,243 Other Contracted Services 0 31,349 31,349 Animal Food and Supplies 0 2,157 2,157 Gasoline 0 50,674 50,674 Instructional Supplies and Materials 0 2,614 2,614 Law Enforcement Supplies 190 2,728 2,918 Office Supplies 2,262 2,010 4,272 Periodicals 0 1,279 1,279 Uniforms 0 1,946 1,946 Utilities 452 262 714 Other Supplies and Materials 43 8,718 8,761 Premiums on Corporate Surety Bonds 0 325 325 Building and Contents Insurance 0 4,192 4,192 Liability Insurance 0 368 368 Trustee Commissions 1,242 17,346 18,588 Vehicle and Equipment Insurance 0 11,012 11,012 Workers' Compensation Insurance 0 21,996 21,996 Other Charges 40,284 6,936 47,220 Building Construction 0 168,204 168,204 Building Improvements 0 878 878 Data Processing Equipment 2,650 16,205 18,855 Furniture and Fixtures 50 0 50 Law Enforcement Equipment 0 8,758 8,758 Motor Vehicles 0 1,000 1,000 Office Equipment 210 563 773 Total $ 79,837 $ 1,442,824 $ 1,522,661

ARRA Grant #1 Investigator(s) $ 0 $ 45,380 $ 45,380 Longevity Pay 0 600 600 Social Security 0 938 938 Medical Insurance 0 5,205 5,205 Employer Medicare 0 219 219 Animal Food and Supplies 0 140 140 Data Processing Equipment 0 340 340 Law Enforcement Equipment 0 18,585 18,585 Motor Vehicles 0 25,081 25,081 Total ARRA Grant #1 $ 0 $ 96,488 $ 96,488

Total Expenditures $ 79,837 $ 1,539,312 $ 1,619,149

Net Change in Fund Balances $ 44,464 $ (350,436) $ (305,972)Fund Balances, July 1, 2009 208,719 1,624,497 1,833,216


121

TWENTY-SECOND JUDICIAL DISTRICT

122

TWENTY-SECOND JUDICIAL DISTRICT


123

District Attorney General Twenty-Second Judicial District Balance Sheet June 30, 2010

District Drug


Fund Fund FundsASSETS

Cash: Cash on Hand $ 0 $ 593 $ 593 Cash in Bank 0 1,782 1,782Equity in Pooled Cash and Investments: Cash with Trustee 34,977 71,803 106,780Accounts Receivable 0 7,899 7,899

Total Assets $ 34,977 $ 82,077 $ 117,054


Liabilities Accounts Payable $ 0 $ 1,451 $ 1,451 Due to Litigant, Heirs, and Others 0 17,053 17,053Total Liabilities $ 0 $ 18,504 $ 18,504



124

District Attorney General Twenty-Second Judicial District Summary of Financial Operations For the Year Ended June 30, 2010


Fund Fund Funds

Revenues District Attorney General Fees $ 41,738 $ 0 $ 41,738 Drug Control Fines 0 5,244 5,244 Fines 0 37,507 37,507 Drug Task Force Forfeitures and Seizures 0 8,048 8,048 ARRA Grant #1 0 66,947 66,947 Law Enforcement Grants 0 79,208 79,208Total Revenues $ 41,738 $ 196,954 $ 238,692

Expenditures Investigators $ 0 $ 66,876 $ 66,876 Secretary(s) 30,814 0 30,814 In-Service Training 920 0 920 Social Security 0 4,993 4,993 State Retirement 0 5,565 5,565 Medical Insurance 0 11,347 11,347 Unemployment Compensation 0 124 124 Audit Services 0 4,755 4,755 Bank Charges 0 40 40 Communication 0 4,798 4,798 Data Processing Services 0 60 60 Dues and Memberships 495 300 795 Operating Lease Payments 0 8,400 8,400 Legal Notices, Recording, and Court Costs 0 49 49 Maintenance and Repair Services - Building 0 55 55 Maintenance and Repair Services - Equipment 0 17 17 Maintenance and Repair Services - Vehicles 0 1,602 1,602 Confidential Drug Buys 0 3,380 3,380 Confidential Informant Fees 0 1,550 1,550 Confidential Informant Expenses 0 309 309 Matching Share 0 2,250 2,250 Postal Charges 0 96 96 Towing Services 0 235 235 Travel 1,622 1,904 3,526 Tuition 0 728 728 Gasoline 0 6,535 6,535 Law Enforcement Supplies 0 189 189 Office Supplies 255 401 656 Periodicals 400 0 400 Uniforms 0 218 218

(Continued)

125

District Attorney General Twenty-Second Judicial District Summary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.) Vehicle Parts $ 0 $ 75 $ 75 Premiums on Corporate Surety Bonds 0 135 135 Trustee's Commission 417 508 925 Workers' Compensation Insurance 0 1,438 1,438 Other Charges 1,471 0 1,471 Law Enforcement Equipment 0 569 569 Office Equipment 1,322 0 1,322 Total $ 37,716 $ 129,501 $ 167,217

ARRA Grant #1 Investigator(s) $ 0 $ 29,884 $ 29,884 In-Service Training 0 7,165 7,165 Social Security 0 2,271 2,271 State Retirement 0 1,300 1,300 Medical Insurance 0 835 835 Unemployment Compensation 0 180 180 Communication 0 615 615 Dues and Memberships 0 120 120 Evaluation and Testing 0 84 84 Maintenance and Repair Services - Vehicles 0 3,918 3,918 Printing, Stationery, and Forms 0 660 660 Towing Services 0 200 200 Travel 0 3,305 3,305 Tuition 0 89 89 Veterinary Services 0 276 276 Animal Food and Supplies 0 1,697 1,697 Gasoline 0 7,810 7,810 Law Enforcement Supplies 0 1,017 1,017 Office Supplies 0 63 63 Uniforms 0 4,991 4,991 Other Self-Insured Claims 0 500 500 Data Processing Equipment 0 724 724 Furniture and Fixtures 0 85 85 Motor Vehicles 0 11,939 11,939 Total ARRA Grant #1 $ 0 $ 79,728 $ 79,728




126

TWENTY-THIRD JUDICIAL DISTRICT

127

TWENTY-THIRD JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

128

District Attorney GeneralTwenty-third Judicial DistrictBalance SheetJune 30, 2010

District DrugAttorney Cities/ Task TotalGeneral County Force All

Fund Appropriations Fund Funds

ASSETS

Cash: Cash on Hand $ 0 $ 0 $ 6,219 $ 6,219Equity in Pooled Cash and Investments: Cash with Trustee 19,859 104,327 3,426,466 3,550,652Accounts Receivable 604 0 4,046 4,650Due from Other Governments 1,987 0 1,770 3,757Due from Other Funds 0 0 49,940 49,940

Total Assets $ 22,450 $ 104,327 $ 3,488,441 $ 3,615,218


Liabilities Other Current Liabilities $ 0 $ 0 $ 1,154,958 $ 1,154,958


Undesignated $ 22,450 $ 104,327 $ 2,333,483 $ 2,460,260

Total Liabilities and Fund Balances $ 22,450 $ 104,327 $ 3,488,441 $ 3,615,218

129

District Attorney General Twenty-third Judicial District Summary of Financial Operations For the Year Ended June 30, 2010



Revenues District Attorney General $ 33,086 $ 0 $ 0 $ 33,086 Drug Control Fines 0 0 72,247 72,247 Drug Task Force Forfeitures and Seizures 0 0 448,219 448,219 Charges for Current Services 35 0 4,050 4,085 Investment Income 0 0 13,534 13,534 Miscellaneous Refunds 650 0 885 1,535 ARRA Grant #2 0 0 88,770 88,770 Other Direct Federal Revenue 0 0 49,940 49,940Total Revenues $ 33,771 $ 0 $ 677,645 $ 711,416

Expenditures Assistants $ 0 $ 54,590 $ 0 $ 54,590 Accountants/Bookkeepers 0 0 2,400 2,400 Salary Supplements 0 0 507,924 507,924 In-Service Training 0 0 23,538 23,538 Social Security 0 4,176 172 4,348 Unemployment Compensation 0 144 4 148 Local Retirement 0 0 184 184 Communication 1,050 0 14,779 15,829 Drug Buys 0 0 23,585 23,585 Confidential Drug Enforcement Payments 0 0 33,424 33,424 Undercover Operating Expenses 0 0 70 70 Operating Lease Payments 0 0 11,270 11,270 Maintenance and Repair Services - Buildings 0 0 1,720 1,720 Maintenance and Repair Services - Vehicles 0 0 8,595 8,595 Postal Charges 0 0 323 323 Printing, Stationery, and Forms 0 0 623 623 Towing Services 0 0 1,205 1,205 Travel 4,342 2,205 2,717 9,264 Animal Food and Supplies 0 0 1,489 1,489 Gasoline 0 0 31,545 31,545 Instructional Supplies and Materials 0 0 20,750 20,750 Office Supplies 1,861 0 5,838 7,699 Uniforms 0 0 1,766 1,766 Utilities 0 0 8,179 8,179 Trustee's Commission 303 0 916 1,219 Workers' Compensation Insurance 0 450 0 450 Other Charges 29,615 5,194 10,285 45,094 Building Construction 0 0 6,400 6,400 Law Enforcement Equipment 0 0 25,455 25,455 Motor Vehicles 0 0 26,388 26,388 Total $ 37,171 $ 66,759 $ 771,544 $ 875,474

(Continued)

130

District Attorney General Twenty-third Judicial District Summary of Financial Operations (Cont.)



Expenditures (Cont.) ARRA Grant #2 Salary Supplements $ 0 $ 0 $ 44,342 $ 44,342 Communication 0 0 648 648 Travel 0 0 1,235 1,235 Animal Food and Supplies 0 0 7,472 7,472 Gasoline 0 0 6,000 6,000 Uniforms 0 0 757 757 Other Charges 0 0 18 18 Law Enforcement Equipment 0 0 2,645 2,645 Motor Vehicles 0 0 25,664 25,664 Total ARRA Grant #2 $ 0 $ 0 $ 88,781 $ 88,781

Total Expenditures $ 37,171 $ 66,759 $ 860,325 $ 964,255

Other Financing Sources (Uses): Cities/County Appropriations (1) $ 0 $ 67,170 $ 0 $ 67,170Total Other Financing Sources (Uses) $ 0 $ 67,170 $ 0 $ 67,170

Net Change in Fund Balances $ (3,400) $ 411 $ (182,680) $ (185,669)Fund Balances, July 1, 2009 25,850 103,916 2,516,163 2,645,929

Fund Balances, June 30, 2010 $ 22,450 $ 104,327 $ 2,333,483 $ 2,460,260

(1) Counties of Dickson ($18,000), Cheatham ($13,500), Humphreys ($6,000), Houston ($2,585), Stewart ($2,585), and cities of White Bluff ($1,125), Waverly ($3,000), Dickson ($17,000), New Johnsonville ($1,125), and Ashland City ($2,250).

131

TWENTY-FOURTH JUDICIAL DISTRICT

132

TWENTY-FOURTH JUDICIAL DISTRICT Findings and recommendations for the Twenty-fourth Judicial District will be subsequently released in a separate report pending the conclusion of a special investigation.

133

District Attorney GeneralTwenty-fourth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS

Cash:Cash on Hand $ 0 $ 2,320 $ 2,320Cash in Bank 9,910 9,910

Equity in Pooled Cash and Investments:Cash with Trustee 24,650 95,011 119,661Cash with Clerks, Register and Sheriff 9 131 140

Accounts Receivable 0 23,325 23,325Due From Other Governments 1,065 13,421 14,486Cash Shortage 0 5,565 5,565

Total Assets $ 25,724 $ 149,683 $ 175,407




Undesignated $ 25,664 $ 141,697 $ 167,361


134

District Attorney GeneralTwenty-fourth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

Revenues Fines $ 0 $ 45,533 $ 45,533 District Attorney General Fees 20,063 0 20,063 Drug Task Force Forfeitures and Seizures 0 226,816 226,816 Proceeds from Confiscated Property 0 83,878 83,878 Other General Service Charges 0 630 630 Investment Income 0 2,004 2,004 Miscellaneous Refunds 358 10,527 10,885 Sale of Equipment 0 2 2 Sale of Property 0 2 2 Drug Control Grants 0 88,422 88,422 ARRA Grant #1 0 82,193 82,193Total Revenues $ 20,421 $ 540,007 $ 560,428

Expenditures Salaries $ 0 $ 11,750 $ 11,750 Clerical Personnel 0 27,356 27,356 Other Salaries and Wages 0 62,312 62,312 Jury and Witness Fees 525 0 525 Social Security 0 6,375 6,375 State Retirement 0 8 8 Medical Insurance 0 487 487 Employer Medicare 0 1,377 1,377 Unemployment Insurance 0 1,457 1,457 Bank Charges 0 70 70 Communication 1,295 20,645 21,940 Confidential Drug Enforcement Payments 0 34,680 34,680 Dues and Memberships 0 885 885 Licenses 0 1,473 1,473 Maintenance and Repair Services - Buildings 0 2,059 2,059 Maintenance and Repair Services - Equipment 90 26,474 26,564 Maintenance and Repair Services - Office Equipment 0 408 408 Maintenance and Repair Services - Vehicles 0 84,000 84,000 Matching Share of Confiscated Property 0 10,566 10,566 Postal Charges 13 595 608 Printing, Stationery, and Forms 0 662 662 Rentals 0 20,744 20,744 Towing Services 0 600 600 Travel 1,349 21,284 22,633 Tuition 1,471 6,300 7,771 Veterinary Services 0 554 554 Remittance of Revenue Collected 0 12,899 12,899

(Continued)

135

District Attorney GeneralTwenty-fourth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.) Other Contracted Services $ 0 $ 22,939 $ 22,939 Animal Food and Supplies 0 644 644 Drugs and Medical Supplies 0 939 939 Electricity 0 6,255 6,255 Food Supplies 0 1,933 1,933 Gasoline 0 65,810 65,810 Instructional Supplies and Materials 0 1,527 1,527 Law Enforcement Supplies 0 4,491 4,491 Office Supplies 1,470 4,869 6,339 Uniforms 0 6,157 6,157 Utilities 0 846 846 Water and Sewer 0 150 150 Other Supplies and Materials 0 238 238 Buildings and Contents Insurance 0 665 665 Trustee's Commission 203 3,302 3,505 Other Charges 6,226 1,087 7,313 Vehicle and Equipment Insurance 0 15,855 15,855 Workers' Compensation Insurance 0 2,309 2,309 Communication Equipment 0 5,250 5,250 Furniture and Fixtures 0 2,005 2,005 Law Enforcement Equipment 0 29,322 29,322 Motor Vehicles 0 16,251 16,251 Total $ 12,642 $ 548,864 $ 561,506

ARRA Grant #1 Other Salaries and Wages $ 0 $ 39,998 $ 39,998 Social Security 0 2,480 2,480 Medical Insurance 0 5,336 5,336 Employer Medicare 0 580 580 Unemployment Insurance 0 519 519 Motor Vehicles 0 33,280 33,280 Total ARRA Grant #1 $ 0 $ 82,193 $ 82,193


Other Financing Sources (Uses): Transfers to District Attorneys' General Conference - Salary and Benefits $ 0 $ (7,683) $ (7,683) Transfers to Other Governmental Units in District - Salary and Benefits 0 (4,000) (4,000)Total Other Financing Sources (Uses) $ 0 $ (11,683) $ (11,683)



136

TWENTY-FIFTH JUDICIAL DISTRICT

137

TWENTY-FIFTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

138

District Attorney GeneralTwenty-fifth Judicial DistrictBalance SheetJune 30, 2010


Fund Fund Funds

ASSETS

Equity in Pooled Cash and Investments: Cash with Trustee $ 53,131 $ 170,760 $ 223,891 Cash with Clerks, Register, and Sheriff 4,009 42 4,051Due from Other Governments 2,471 2,420 4,891

Total Assets $ 59,611 $ 173,222 $ 232,833


Liabilities Retirement Contributions $ 0 $ 891 $ 891



139

District Attorney GeneralTwenty-fifth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

Revenues District Attorney General Fees $ 30,072 $ 0 $ 30,072 Fines 0 54,359 54,359 Drug Task Force Forfeitures and Penalties 0 57,159 57,159 Miscellaneous Refunds 0 2,354 2,354 ARRA Grant #1 0 47,810 47,810 Other Federal through State 0 85,163 85,163 Asset Forfeiture Funds 0 64,178 64,178Total Revenues $ 30,072 $ 311,023 $ 341,095

Expenditures Supervisor/Director $ 0 $ 42,500 $ 42,500 Social Security 0 3,127 3,127 State Retirement 0 3,383 3,383 Employee and Dependent Insurance 0 3,369 3,369 Audit Services 0 9,811 9,811 Communication 0 867 867 Confidential Drug Enforcement Payments 0 29,204 29,204 Dues and Memberships 345 0 345 Maintenance and Repair Services - Vehicles 0 3,293 3,293 Travel 4,519 7,619 12,138 Remittance of Revenue Collected 8,561 41,740 50,301 Other Contracted Services 110 5,947 6,057 Gasoline 0 5,909 5,909 Law Enforcement Supplies 393 2,533 2,926 Office Supplies 125 1,600 1,725 Uniforms 208 818 1,026 Other Supplies and Materials 80 2,045 2,125 Medical Claims 0 2,287 2,287 Vehicle and Equipment Insurance 0 125 125 Workers' Compensation 0 1,059 1,059 Inservice/Staff Development 0 990 990 Law Enforcement Equipment 0 199 199 Motor Vehicles 0 22,500 22,500 Office Equipment 0 1,006 1,006 Total $ 14,341 $ 191,931 $ 206,272

(Continued)

140

District Attorney GeneralTwenty-fifth Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.) ARRA Grant # 1 Investigator(s) $ 0 $ 40,000 $ 40,000 Social Security 0 2,917 2,917 State Retirement 0 1,592 1,592 Employee and Dependent Insurance 0 3,317 3,317 Communication 0 824 824 Maintenance and Repair Services - Vehicles 0 969 969 Travel 0 423 423 Gasoline 0 4,773 4,773 Law Enforcement Supplies 0 476 476 Office Supplies 0 376 376 Vehicle and Equipment Insurance 0 125 125 Workers' Compensation Insurance 0 952 952 Law Enforcement Equipment 0 797 797 Total ARRA Grant # 1 $ 0 $ 57,541 $ 57,541





141

TWENTY-SIXTH JUDICIAL DISTRICT

142

TWENTY-SIXTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

143

District Attorney GeneralTwenty-sixth Judicial DistrictBalance SheetJune 30, 2010


FundASSETS

Equity in Pooled Cash and Investments: Cash with Trustee $ 19,935 Cash with Clerks, Register, and Sheriff 1,723


FUND BALANCE



144

District Attorney GeneralTwenty-sixth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund

Revenues District Attorney General Fees $ 29,809Total Revenues $ 29,809

Expenditures Temporary Personnel $ 12,949 Communication 2,740 Dues and Memberships 3,368 Travel 7,491 Data Processing Supplies 1,975 Office Supplies 4,998 Trustee's Commission 303 Other Charges 558Total Expenditures $ 34,382

Net Change in Fund Balance $ (4,573)



145

TWENTY-SEVENTH JUDICIAL DISTRICT

146

TWENTY-SEVENTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

147

District Attorney GeneralTwenty-seventh Judicial DistrictBalance Sheet June 30, 2010


Fund Fund Funds

Cash: Cash on Hand $ 0 $ 22,118 $ 22,118

Equity in Pooled Cash and Investments: Cash with Trustee 106,704 428,275 534,979Cash with Clerks, Register, and Sheriff 303 277 580


Total Assets $ 107,350 $ 466,471 $ 573,821

LiabilitiesDue to Litigants, Heirs, and Others $ 0 $ 18,323 $ 18,323


Undesignated $ 107,350 $ 448,148 $ 555,498


ASSETS


148

District Attorney GeneralTwenty-seventh Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDistrict Attorney General Fees $ 18,730 $ 0 $ 18,730Officers Costs 0 62 62Fines 0 10,673 10,673Drug Task Force Forfeitures and Seizures 0 109,593 109,593Proceeds from Confiscated Property 0 61,302 61,302Miscellaneous Refunds 0 594 594Drug Control Grants 0 58,387 58,387ARRA Grant #1 0 102,271 102,271

Total Revenues $ 18,730 $ 342,882 $ 361,612

ExpendituresClerical Personnel $ 0 $ 30,368 $ 30,368Social Security 0 1,770 1,770State Retirement 0 1,748 1,748Medical Insurance 0 4,728 4,728Unemployment Compensation 0 29 29Employer Medicare 0 414 414Audit Services 0 1,603 1,603Communication 2,093 4,728 6,821Data Processing Services 0 2,376 2,376Confidential Drug Enforcement Payments 0 16,635 16,635Dues and Memberships 850 300 1,150Freight Expenses 0 65 65Maintenance Agreements 0 550 550Maintenance and Repair Services - Vehicles 0 3,775 3,775Postal Charges 0 462 462Printing, Stationery, and Forms 0 366 366Travel 2,196 2,778 4,974Tuition 0 1,668 1,668Other Contracted Services 0 1,443 1,443Gasoline 0 6,311 6,311Law Enforcement Supplies 0 2,568 2,568Library Books/Media 81 0 81Office Supplies 565 1,931 2,496

(Continued)

149

District Attorney GeneralTwenty-seventh Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Expenditures (Cont.)Uniforms $ 0 $ 600 $ 600Other Supplies and Materials 0 4,812 4,812Premiums on Corporate Surety Bonds 0 100 100Trustee's Commission 195 83 278Vehicle and Equipment Insurance 0 1,350 1,350In-Service Training 1,864 0 1,864Other Charges 311 712 1,023Furniture and Fixtures 685 0 685Law Enforcement Equipment 0 1,363 1,363Motor Vehicles 0 3,300 3,300Office Equipment 1,925 0 1,925

Total $ 10,765 $ 98,936 $ 109,701

ARRA Grant #1Deputy(ies) $ 0 $ 39,446 $ 39,446Social Security 0 2,446 2,446State Retirement 0 2,270 2,270Unemployment Compensation 0 54 54Employer Medicare 0 572 572Communication 0 468 468Legal Notices, Recording, and Court Costs 0 29 29Maintenance and Repair Services - Vehicles 0 1,746 1,746Travel 0 1,728 1,728Tuition 0 990 990Gasoline 0 2,904 2,904Law Enforcement Supplies 0 8,746 8,746Other Supplies and Materials 0 802 802Vehicle and Equipment Insurance 0 450 450Other Charges 0 2,003 2,003Data Processing Equipment 0 698 698Law Enforcement Equipment 0 10,484 10,484Motor Vehicles 0 17,995 17,995

Total ARRA Grant #1 $ 0 $ 93,831 $ 93,831


(Continued)

150

District Attorney GeneralTwenty-seventh Judicial DistrictSummary of Financial Operations (Cont.)


Fund Fund Funds

Other Financing Sources (Uses):Transfers to District Attorneys General

Conference – Salaries and Benefits $ 0 $ (3,928) $ (3,928)

Net Change in Fund Balances $ 7,965 $ 146,187 $ 154,152Fund Balances, July 1, 2009 99,385 301,961 401,346


151

TWENTY-EIGHTH JUDICIAL DISTRICT

152

TWENTY-EIGHTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

153

District Attorney GeneralTwenty-eighth Judicial DistrictBalance SheetJune 30, 2010


FundASSETS

Equity in Pooled Cash and Investments: Cash with Trustee $ 88,546 Cash with Clerks, Register, and Sheriff 863 Due from Other Governments 618


FUND BALANCE



154

District Attorney GeneralTwenty-eighth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund

Revenues District Attorney General Fees $ 22,857

Expenditures In-Service Training $ 2,380 Contracts with Private Agencies 1,306 Dues and Memberships 230 Maintenance and Repair Services - Office Equipment 250 Rentals 2,542 Travel 3,625 Library Books/Media 607 Office Supplies 345 Trustee's Commission 226 Other Charges 368 Data Processing Equipment 444 Total Expenditures $ 12,323

Other Financing Sources (Uses): Transfers to District Attorney's General Conference: State Budget Supplement $ (22,128) Total Other Financing Sources (Uses) $ (22,128)

Net Change in Fund Balance $ (11,594) Fund Balance, July 1, 2009 101,621


155

TWENTY-NINTH JUDICIAL DISTRICT

156

TWENTY-NINTH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

157

District Attorney GeneralTwenty-ninth Judicial DistrictBalance SheetJune 30, 2010


FundASSETS

Equity in Pooled Cash and Investments: Cash with Trustee $ 2,970 Cash with Clerks, Register, and Sheriff 363 Due from Other Governments 101


FUND BALANCE



158

District Attorney GeneralTwenty-ninth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund

RevenuesDistrict Attorney General Fees $ 7,278

ExpendituresCommunication $ 2,574Dues and Memberships 3,984Postal Charges 176Travel 836Office Supplies 287Trustee's Commission 74Other Charges 400


Net Change in Fund Balance $ (1,053)



159

THIRTIETH JUDICIAL DISTRICT

160

THIRTIETH JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

161

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162

District Attorney GeneralThirtieth Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010

District Federal DrugAttorney Asset Task TotalGeneral Forfeiture Force Other All

Fund Fund Fund Funds Funds

Revenues District Attorney General Fees $ 109,486 $ 0 $ 0 $ 0 $ 109,486 Forfeitures and Seizures 0 0 226,495 191,872 418,367 Proceeds from Confiscated Property 0 0 360,629 0 360,629 Investment Income 102 80 6,189 484 6,855 Miscellaneous Refunds 52 1,372 4,778 36 6,238 ARRA Grant #1 42,012 22,277 0 0 64,289 Other Federal through State 0 0 216,000 84,672 300,672 Asset Forfeiture Funds 0 89,835 0 0 89,835 Donations 0 0 0 4,500 4,500Total Revenues $ 151,652 $ 113,564 $ 814,091 $ 281,564 $ 1,360,871

Expenditures Other Salaries and Wages $ 4,408 $ 0 $ 303,465 $ 39,173 $ 347,046 Jury and Witness Fees 0 0 0 326 326 In Service/Staff Development 0 0 17,493 0 17,493 Social Security 0 0 2,209 0 2,209 State Retirement 0 0 19,252 0 19,252 Employee and Dependent Insurance 0 0 37,923 0 37,923 Unemployment Compensation 0 0 931 0 931 Employer Medicare 0 0 3,175 0 3,175 Other Postemployment Benefits 0 0 19,917 0 19,917 Audit Services 0 0 1,833 0 1,833 Communication 0 0 10,256 3,486 13,742 Bank Charges 0 0 102 0 102 Data Processing Services 2,218 0 0 11,976 14,194 Confidential Drug Enforcement Payments 0 0 29,360 0 29,360 Dues and Memberships 1,270 0 0 7,275 8,545 Janitorial Services 0 0 1,350 0 1,350 Legal Notices, Records, and Court Costs 0 0 0 1,564 1,564 Maintenance and Repair Services 0 0 0 374 374 Maintenance and Repair Services - Vehicles 0 13,358 5,083 0 18,441 Postal Charges 0 0 1,150 0 1,150 Printing, Stationery, and Forms 7,244 0 0 0 7,244 Towing Services 0 60 2,285 0 2,345 Travel 11,591 3,047 0 44,466 59,104 Veterinary Services 0 0 4,448 0 4,448 Remittance of Revenue Collected 0 0 395,133 165,373 560,506 Gasoline 0 4,242 25,734 177 30,153 Law Enforcement Supplies 0 1,654 0 0 1,654 Office Supplies 1,752 0 29,984 23,669 55,405 Uniforms 0 609 14,429 0 15,038 Utilities 0 0 1,000 0 1,000 Trustee's Commission 917 0 0 0 917 Witness Relocation 0 0 0 359 359 Vehicle and Equipment Insurance 0 5,865 71 0 5,936 Other Charges 255 0 13,376 0 13,631 Data Processing Equipment 3,078 40,436 0 31,721 75,235 Law Enforcement Equipment 0 2,239 172 0 2,411 Motor Vehicles 0 0 24,733 42,194 66,927 Total $ 32,733 $ 71,510 $ 964,864 $ 372,133 $ 1,441,240

(Continued)

163

District Attorney GeneralThirtieth Judicial DistrictSummary of Financial Operations (Cont.)

District Federal DrugAttorney Asset Task TotalGeneral Forfeiture Force Other All

Fund Fund Fund Funds Funds

Expenditures (Cont.) ARRA Grant #1 Data Processing Equipment $ 42,012 $ 0 $ 0 $ 0 $ 42,012 Motor Vehicles 0 22,277 0 0 22,277 Total ARRA Grant #1 $ 42,012 $ 22,277 $ 0 $ 0 $ 64,289

Total Expenditures $ 74,745 $ 93,787 $ 964,864 $ 372,133 $ 1,505,529

Other Financing Sources (Uses) Transfers to District Attorneys General Conference - Salary and Benefits $ (27,301) $ 0 $ (45,648) $ (704) $ (73,653) Transfers to District Attorneys General Conference - Matching Share (2,088) 0 0 0 (2,088) Transfers to Other Governmental Units - Matching Share (6,710) 0 0 0 (6,710)Total Other Financing Sources (Uses) $ (36,099) $ 0 $ (45,648) $ (704) $ (82,451)

Net Change in Fund Balances $ 40,808 $ 19,777 $ (196,421) $ (91,273) $ (227,109)Fund Balances, July 1, 2009 3,814 14,562 1,708,416 168,003 1,894,795

Fund Balances, June 30, 2010 $ 44,622 $ 34,339 $ 1,511,995 $ 76,730 $ 1,667,686

164

THIRTY-FIRST JUDICIAL DISTRICT

165

THIRTY-FIRST JUDICIAL DISTRICT Our review disclosed no material findings and recommendations in this district.

166

District Attorney GeneralThirty-first Judicial DistrictBalance SheetJune 30, 2010

District DrugAttorney Task Total General Force All

Fund Fund Funds

ASSETS

Cash:Cash on Hand $ 0 $ 800 $ 800

Equity in Pooled Cash and Investments:Cash with Trustee 26,048 9,264 35,312

Total Assets $ 26,048 $ 10,064 $ 36,112


Liabilities Accounts Payable $ 0 $ 8,028 $ 8,028



167

District Attorney GeneralThirty-first Judicial DistrictSummary of Financial OperationsFor the Year Ended June 30, 2010


Fund Fund Funds

RevenuesDrug Control Fines $ 0 $ 7,473 $ 7,473District Attorney General Fees 14,015 0 14,015

Total Revenues $ 14,015 $ 7,473 $ 21,488

Expenditures

In-Service Training $ 1,749 $ 547 $ 2,296Jury and Witness Fees 0 451 451Audit Services 0 1,229 1,229Confidential Drug Enforcement Payments 0 176 176Dues and Memberships 0 300 300Maintenance and Repair Services - Vehicles 0 54 54Postal Charges 31 0 31Printing, Stationery, and Forms 57 0 57Rentals 659 0 659Travel 293 0 293Other Contracted Services 597 0 597Custodial Supplies 188 0 188Gasoline 0 1,570 1,570Office Supplies 2,875 433 3,308Premiums on Corporate Surety Bonds 0 750 750Trustee's Commission 151 67 218Vehicle and Equipment Insurance 0 738 738Other Charges 87 8,028 8,115Office Equipment 1,755 271 2,026




168

Documents

STATE OF TENNESSEE - TN Comptroller...DIVISION OF COUNTY AUDIT SUITE 1500 JAMES K. POLK STATE OFFICE BUILDING NASHVILLE, TENNESSEE 37243-1402 PHONE (615) 401 -7841 July 11, 2011 To